The Application Research Of Anti‐dumping Cost Analysis

Under the background of economic globalization, economic and trade exchanges around the world have become closer in the common development and progress, the interests of disputes and friction have also occurred. since dumping records of From Adam Smith’s "Wealth of Nations",the problem have always exist in international trade. Dumping from European mercantilist era, and anti-dumping have generated so far since hundreds of years of history, has been a hot issue in international trade. Whetheit is the developed countries or developing economies, both the anti-dumping trade protection measures in frequent use to restrict imports to protect domestic industries.Since China’s accession to the WTO, China’s export enterprises frequently encountered survey foreign anti-dumping investigation agencies. Until 1979 the EU on China’s exports of saccharin, salt and accusations of anti-dumping or success since the anti-dumping intensified, until now, the EU, China has initiated 154 anti-dumping investigations, involving an amount of nearly hundreds of billions of dollars. Where in 2012, the EU anti-dumping investigations against Chinese PV officially launched, involving up to $ 20 billion, is by far the largest of the country’s trade litigation. Despite all these years, Chinese enterprises anti-dumping awareness and efforts have been strengthened, but the results no greater improvement. Anti-dumping is not only a business, legal issues, more important is the accounting problems. In essence, the whole anti-dumping procedures, enterprise application "market economy status", fill in the questionnaire, field statement of defense, field inspectors to deal with all aspects of cost accounting and other issues are involved, the cost accounting information is the most important anti-dumping investigations, often a key factor in determining the success of the respondent.The current Chinese export enterprises that have paid insufficient attention to the cost basis of accounting, cost accounting system is not perfect, costing methods unscientific, anti-dumping cost management information systems are weak, and other related issues. In this paper, the EU anti-dumping investigation, for example, statistical analysis of the cost of the anti-dumping issues that exist. Analysis based on cost, for Chinese enterprises to seek responding EU anti-dumping policy, mainly to build a sound-oriented aspects of antidumping cost accounting system, cost management information systems, cost accounting and other support services to analyze the reasoning.Compared with similar research projects, research is mainly manifested in: Based on theinterpretation of the connotation of the cost of anti-dumping, an important position is derivedin the process of responding to the cost problem; through the statistical analysis of the EU anti-dumping case, pointed out that the EU survey standards of product cost informationrequirements; through the EU anti-dumping ceramic tableware the typical case analysis,pointed out the problems of China’s current cost system, and explore the corresponding costfor the export enterprises responding strategy research in china. These results not only help enterprises responding to anti-dumping, but also have positive effects on improving costaccounting.