Accounting Measures On Chinese Steel Companies To Deal With Anti-dumping Investigation

Since 2008, when the financial crisis in the United States, the world economy is affected to some extent. Especially in 2009 the eu debt crisis, the global economy remains depressed. My country is rich in iron and steel resources, cheap labor advantages existing in export trade of high profits, a growing number of anti-dumping investigations in the name of trade protection. This paper to our country iron and steel enterprises responding to anti-dumping accounting problems as the research object, through the investigations show the accounting problems in the process of systematic research and analysis, and combined with the anti-dumping investigation questionnaire is shown in the relevant accounting information, puts forward the corresponding countermeasures for accounting, in order to further enrich the research in the field of anti-dumping accounting in our country, for our country iron and steel enterprises responding to anti-dumping provide powerful accounting support to success.From the accounting point of view, in the process of dealing with anti-dumping accounting information provided evidence of the case the battle plays a decisive role. Anti-dumping accounting, as it were, is the best response "translation". Therefore, responses to the enterprise has a strict internal control system and perfect the enterprise accounting system is very important to improve the quality of accounting information.Based on the theory of the anti-dumping litigation-responding related concept, using theoretical analysis and case analysis method of combining the summary of our country iron and steel enterprises dealing with the anti-dumping accounting problems, especially the iron and steel enterprises to adopt the accounting cost accounting method does not comply with the provisions of the antidumping law, reflect the differences between accounting standards and international accounting standards in our country. Responses to provide accounting information is not credible, directly reflects the enterprise accounting system is not sound and of the imperfection of the internal control system. In this paper, according to these deficiencies accounting issues involved in the research, accounting policies and security measures are put forward to solve these problems. Finally, on the basis of above research, combining with masteel successfully respond to anti-dumping investigation cases in the United States, from the perspective of accounting for dealing with the anti-dumping investigation questionnaire to fill in accounting issues involved a detailed analysis, the paper analyze the reasons for the success of masteel. On the other iron and steel enterprise anti-dumping litigation-responding has the very good enlightenment function.In this paper through the anti-dumping litigation-responding accountancy professional team to solve the enterprise strategy of the anti-dumping litigation in the future; Iron and steel enterprise accounting personnel training regularly, make its have anti-dumping consciousness and can be disposed of in accordance with the standards of the international anti-dumping law of enterprise accounting work.