Accounting Research On Anti-dumping Response Of Photovoltaic Enterprises In China

In recent years, the profound impact of the international financial crisis on the economy continued to show the world all kinds of trade frictions and trade barriers endless. China's photovoltaic enterprises to continue anti-dumping investigations from the United States, European Union and other countries, and therefore suffered huge economic losses. However, China's photovoltaic enterprises in the face of anti-dumping investigations, there are serious problems responding to anti-dumping accounting and accounting evidentiary. Currently within the community of scholars to study the anti-dumping accounting confined to feasibility and necessity of a theoretical level, the lack of specific case studies. Given this situation, the paper on how to conduct accounting and accounting evidence was responding to specific research in practice. Method of combining theoretical analysis and case studies, read a lot of literature, combined with the EU's PV modules and components anti-dumping investigations in the case of companies responding to the real problems and the outcome of these issues could lead to the making specific analysis and appraisal.Through the analysis of the process of responding to the case, it found that China's photovoltaic enterprises responding to the failure of the main reasons is the lack of corporate research for international accounting standards, anti-dumping warning not timely and the internal control system is not perfect and so on.For lack of business case studies drawn responding to exist in the process, the paper proposes the strengthening of international accounting standards from the perspective of accounting research, improve the anti-dumping early warning mechanism, strengthen internal management and a series of recommendations.Designed to provide effective accounting data to support responding to anti-dumping investigations, thereby enhancing the capacity of photovoltaic products export enterprises to participate in responding to anti-dumping, finally reached to circumvent anti-dumping investigations, and better safeguard the interests of their own purposes.