The Research On Accounting Countermeasures For Chinese Enterprises Responding To U.S. Anti-dumping

International trade is an important part of our national economic growth. The anti-dumping investigation and sanction has become the main form of our country’s international trade friction, with a great effect on export enterprises. Based on the U.S. anti-dumping investigation on citric acid products from China, this paper research America anti-dumping legislation, investigation mechanism, and the responding of Chinese enterprises. The analysis focuses on the problems of Chinese enterprises’ accounting activity, and proposes targeted suggestions.The topic of this paper is combined with the author’s practical work. Through analyzing the U.S. anti-dumping legislation and investigation mechanism, which focus on the investigation process, the calculation of "normal value" and "damage" that, the U.S. anti-dumping investigation mechanism adopts a "dual system", has a high degree openness of information, and the annual regular administrative review system is a favorable way to defense the sued enterprises, but it also put forward higher requirements and challenges. At the same time, analysis the objective, function and participation of anti-dumping accounting, defines the research object.Combined with the analysis of U.S. anti-dumping investigation mechanism, and based on the anti-dumping Case of Citric Acid from China. In 2008, this paper analysis the detailed process and decision of original case, administrative review and the sunset review, and the responding of Chinese enterprises. On the one hand, the actively participate in anti-dumping, can obtain the necessary case information, put forward countermeasure of enterprise, reduce the loss of export business; On the other hand, is conducive to improve the participation, response and disposal capacity to enterprise internationalization business. At the same time, analysis the influence on accounting management of enterprises in Chin by of the U.S. anti-dumping system, including the principles and standards of accounting, management accounting processing requirements and the impact of accounting function.The "non market economy countries" identify leads the enterprise accounting problems become the key reasons, Due to the respondent material preparation time, high quality requirements and standards for responding to material differences the accounting materials do not conform to the provisions on the investigation. The export enterprises lack of the anti-dumping accounting early warning mechanism (for import country, alternative country and the domestic market), anti-dumping accounting security system and the relevant personnel training etc. is an important reason for China’s enterprises in suffering U.S. anti-dumping investigation and punishment.In view of the above situations and problems, this paper puts forward accounting countermeasures in three aspects, strengthen the enterprise accounting management system, construct the anti-dumping accounting early warning mechanism and guarantee conditions. First of all, strengthen anti-dumping accounting management system. By strengthening the internal control of enterprise management, strict implementation of accounting standards, establish a system of external audit strictly, establish a strict system of accounting work from the perspective of corporate governance; by constructing export products tariff number for a category of enterprise management accounting system, set up and use cost accounting items and methods of anti-dumping investigation, from the anti-dumping point of construction cost management accounting system; at the same time, suggested the formation of accounting information generation mechanism to deal with anti-dumping target; Secondly, the establishment of anti-dumping early warning platform of market information with three aspects, including the importing country, alternative country and the competition in domestic industry, in order to reduce the effect of the anti-dumping investigation, improve responding ability and formulate reasonable development strategy of enterprise internationalization; Finally, through the improvement of anti-dumping investigation of the industry response mechanism, establish anti-dumping permanent institution and accelerate anti-dumping professional introduction and training, puts forward some suggestions to deal with the anti-dumping accounting measures.