The Accounting Study On Chinese Wooden Forest Products Enterprises’ Responses To Anti-dumping Charges

In the background of Chinese forest products export trade had developed greatly, fundamental change has took place in the patterns of the forest products export trade and export wooden forest products encounter more and more anti-dumping charges. The study takes the accounting problems of wooden forest products enterprises’responses to anti-dumping charges as the research object, combines with Chinese national conditions, draws lessons from domestic and foreign research results. It based on the typical cases of anti-dumping after joining the TWO. It adopts the combination of theory and practice, comparative and empirical analysis, qualitative and quantitative research methods and conducts the exploring research on the accounting problems on Chinese wooden forest products enterprises’responses to anti-dumping charges.First of all, make sure that the accounting study on strengthening wooden forest products’ anti-dumping charges has great significance. With the rapid development of Chinese forest products export trade, trade friction has presented increasing trend and the anti-dumping charges is especially typical. China has become one of the countries which suffer the anti-dumping investigations most. Anti-dumping has become the main obstacle to further expand the international market for Chinese forest products export enterprises and to a large extent restricted the stability of forest products foreign trade sustainable development. However, how to deal with the anti-dumping effectively has become a big problem in front of forest products export enterprises. The accounting problems that reflected in the process of wooden forest products enterprises’responses to anti-dumping charges began to be widely noted and its importance has been gradually recognized. Dumping cost compared with the price is the nature of accounting and accounting is the responses to anti-dumping technology. It makes the accounting study on the complex problem of the responses to anti-dumping charges has theoretical and practical significance.The secondly, the paper builds a theoretical basis for Chinese wooden forest products enterprises’ responses to anti-dumping charges based on the accounting perspective, mainly including the definition of wooden forest products and dumping, accounting confirmation of normal value, accounting standards for market economy status, accounting standards for separate rate, accounting standards for substitution country system, etc. On this basis, the paper put forwards the accounting standards firstly conforming to the relevant application for market economy status when Chinese wooden forest products enterprises encounter anti-dumping charges, to get the market economy status treatment as far as possible. The involved enterprises should actively apply for separate tax rates if they failed to get the market economy status treatment or the whole forestry industry failed to pass the market-oriented test. At the same time, as the substitution country system is a discriminatory policy against non-market-economy countries in the international anti-dumping actions, familiar with and grasp the relevant accounting standards in the substitution country system is an important link for the involved enterprises actively respond to anti-dumping.The third, the paper deeply analyses the situation, trait and consequence of Chinese wooden forest products encounter anti-dumping, and the situation and impact of wooden forest products enterprises’ responses to anti-dumping charges. The wooden forest products export commodity structure which has high concentration and dependency is the main cause of anti-dumping charges. The increasing number of cases that wooden forest products encounter anti-dumping charges, the huge amount of money involved, the wide range of influence and the deeper level that hit, not only cause wooden forest products export enterprises’huge economic losses, but also affect adjustment of forestry industrial structure. However, the condition of wooden forest products enterprises’responses to anti-dumping charges is worrying. The reason of wooden forest products enterprises’no response or poor response to the charges, is mainly the accounting problems of themselves, except that they are not familiar with foreign anti-dumping law and litigation cost is high. The cost accounting is the most critical problem in them. In the process of responses to anti-dumping charges, as the body of responding to anti-dumping charges, wooden forest products enterprises should play the most important role, no matter how government and forest industry to play a positive role.Fourthly, when they encountered anti-dumping charges, whether or not the wooden forest products export enterprises responding to these accusations are largely depended on two factors, the condition of the enterprises’financial and accounting and the cost through the analysis. At the same time, we construct a cost-income model of the forest products export enterprises in the face of anti-dumping charges and the Strategy Nash Equilibrium Model to help the enterprises deciding to respond or not when they are accused. According to the analysis of the model, combined with the actual situation of Chinese wooden forest products export enterprises, avoiding anti-dumping litigation, improving the responding rate and the winning rate of strategy selection strategy were putting forward.The fifth, accounting measures responding to anti-dumping wooden forest products export enterprises were proposed. Accounting issues for Chinese wood forest products export enterprises generally exist in the process of anti-dumping litigation in questionnaire, verification and hearing, from Europe and the United States anti-dumping investigation procedures, putting forward specific measures to accounting in three main stages. Especially the forestry enterprises to establish a cost accounting measures responding to anti-dumping oriented in order to effectively responding to anti-dumping making the anti-dumping defense win.The sixth, Chinese anti-dumping operating mechanism of woody forest products was designed. According to the Chinese wood forest products anti-dumping problems, combined with the theoretical basis of woody forest products anti-dumping and practical reasons, strengthening macro guidance were proposed from the government, industry association and enterprise. They should also improve their own ability to deal with operational mechanism, etc.The seventh, carriing out the empirical study about the internal control effectiveness and ability to cope with antidumping for export enterprises of wooden forest products. As five goals of internal contro 1 in woody forest products export enterprise and the five elements of internal control as the evaluation in dex, it analyzes the correlation relationship between the complete level and anti-dumping tax burden lev el through the empirical research, and its effect is empirically tested. These have important theoretical a nd practical significances for perfecting the internal control, improving the level of internal control effec tiveness and fundamentally enhancing the ability to circumvent antidumping. Meanwhile, these provide important theoretical reference for other industry export enterprises to improve internal control and abili ty of dealing with anti-dumping risk.The eighth, the security system of responding to anti-dumping for wooden forest products export enterprises was designed. The operational mechanism, policy and institutional suggestions were proposed combined with wooden forest products anti-dumping theory and realistic roots and according to the problems existing in the anti-dumping litigation-responding of wooden forest products, such as strengthen the government’s macro guidance, play a role to industry association of service functions, strengthen lawsuit and defense function of the intermediary institutions and improve their own ability to cope are put forward from the government, industry association, the intermediary institutions and enterprises.