The Cost Accounting Analysis Of Chinese Chemical Enterprises To Deal With The American Anti-Dumping

With the development of economic globalization and the increasingly fierce competition in international trade,anti-dumping and other trade remedy measures have become the main means for most countries to protect their own industries.The trade situation faced by our country in recent years is more and more serious.The countries and frequency of Launching Anti-dumping against China are increasing,and the range of products and industries involved is also expanding.At present,China’s chemical industry is characterized by overproduction,large export volume and low-end basic products.It is also one of the "hardest hit areas" hit by anti-dumping investigation.Anti-dumping has been an unfavorable constraint on the reform of China’s export supply side in terms of capacity reduction and structural adjustment.Anti-dumping investigation is not a simple legal issue.Such as the decision on whether to sue or not,the striving for market economy status,the filling in of the questionnaire and the on-the-spot verification,every link of anti-dumping responding process involves the issue of cost accounting.Obviously,the cost evidence is the decisive factor of the success or failure of the enterprise response to the lawsuit.However,there are differences between China’s accounting standards and accounting methods and those of other countries.Most chemical enterprises don’t know the contents of anti-dumping investigation in different countries,Cost evidence is difficult to meet the standard and not accepted by the investigating authority,China’s enterprises not active in responding to lawsuits and the winning rate is low.Based on dumping and anti-dumping and the anti-dumping litigation-responding cost accounting related theory,using literature research and case analysis,combining theory study and specific responses to case study,successively in the industry as a whole and specific business problems as foothold,explore chemical enterprise the cost of the us anti-dumping accounting problems.First of all,this paper analyzes the current situation,characteristics and response to anti-dumping actions of chemical enterprises in China,by dissect the market economy status and the questionnaire in the US anti-dumping investigation from the perspective of cost accounting and comparing the requirements of the US anti-dumping investigation with the cost accounting system of Chinese chemical enterprises,also give some previous examples,the problem of ineffective cost accounting of Chinese chemical enterprises is clarified,which is embodied in the scope of cost recognition,cost accounting method,cost information record and cost information submission.Then,this paper studies the complete anti-dumping case of J company in response to the lawsuit of Teflon,makes an in-depth analysis of the four aspects of litigation cost and benefit decision-making,product cost composition,cost accounting method and cost information management one by one.Due to find out the influence of its cost accounting work on the response of the whole case,and point out the shortcomings and references.Finally,according to the analysis of the existing problems and the Enlightenment of the cases,this paper puts forward feasible measures and specific work suggestions from three aspects:standardizing the response work of cost accounting,improving the cost accounting of anti-dumping orientation,and strengthening the cost information management,hoping to improve the anti-dumping ability and winning rate of chemical enterprises in the United States.