The Accounting Research Based Upon Responding To Anti-dumping

Since China adopted reform and opening-up policy, Chinese exporting products have been anti-dumped frequently in the international market along with the Chinese rapid increase in the volume of export trade. Especially after US sub-prime crisis, United States of America and European Union’s trade protectionism prevailed and these countries used anti-dumping investigation or the other ways to restrain Chinese exporting products in the context of world economy downturn. According to the WTO statistics, China which is one of the most damaged country by anti-dumping has been the first anti-dumping target country in the world for the 18th consecutive year since 1995. In the recent years, there has been a trend of the enlarging of anti-dumping scope against Chinese exporting products, the increasing number of anti-dumping lawsuits and the rising figure of anti-dumping tax. Due to the fact that anti-dumping sanctions deny the low-cost advantage of many Chinese products, pushing these products out from the international market will cause a great tremendous amount of "made in China" products to overstock, make Chinese exporting market continue to shrink and heavily hurt exporting companies. Some of the exporting companies have to run at half capacity or bankrupt. There is no doubt that worsening international anti-dumping situation would inevitably result to the most damage or lethal stroke to Chinese related industry, then influencing the development of Chinese economy. The reasons why Chinese exporting companies lose the anti-dumping lawsuits are complex, but the fact that accounting does not play an important role in the anti-dumping lawsuits is hard to deny. Therefore, given the tough international anti-dumping situation, deeply analyzing the reasons why China always get hurt in the anti-dumping lawsuits from the accounting perspective and positively exploring the accounting solutions dealing with anti-dumping are pretty meaningful to implement government’s "going global" strategy, promote state-owned enterprises to deepen reforms comprehensively, standardize Chinese companies’ basic accounting work and reform Chinese cost accounting standard.This dissertation can be divided into eight chapters as follows:The first chapter of this whole dissertation is Introduction. This chapter which is the beginning chapter of the whole dissertation, mainly talks about the research background, the research significance, the research content and the research methodology of this dissertation.The topic of Chapter 2 is Literature Review. This chapter mainly writes up and concludes both the foreign and domestic literatures on anti-dumping and responding to anti-dumping, aiming to analyze the contributions and limitations of existed research literatures, avoid duplicating the other scholars’work and establish the essential research orientation of this dissertation basing on the other scholars’research.The topic of Chapter 3 is the Theoretical Foundation for the Study on Responding to Anti-dumping Accounting. This chapter mainly explains some important supporting theories which include strategic management trade theory, public goods theory, game theory and accounting decision usability theory, intending to provide the theoretical foundation for this dissertation from economics, international trade and accounting point of views.The topic of Chapter 4 is the Empirical Analysis on the Influencing Factors of Anti-dumping Investigation against Chinese Exporting Companies. Using 842 public listed exporting companies’data from 2010 to 2013 as a sample, this chapter empirically examines the internal influencing factors why Chinese exporting companies face anti-dumping, intending to analyze the reasons why Chinese exporting companies encounter anti-dumping from the empirical perspective and further explore and search the solutions to anti-dumping.The topic of Chapter 5 is the Accounting Inspiration of American Anti-dumping Lawsuit against Chinese Drilling Pipes. Basing upon American anti-dumping lawsuit against Chinese drilling pipes, this chapter completely concludes the winning experience and losing lessons for the companies from accounting perspective, analyzing the inspiration for the anti-dumping accounting.The topic of Chapter 6 is responding to Anti-dumping and Accounting Strategies for the Companies. First and foremost, this chapter proposes to construct the anti-dumping crisis financial management system and discusses the construction issue of accounting safeguarding mechanism. Secondly, this chapter provides some suggestions about how to obtain market economy treatment for the companies from the perspective of improving the accounting information quality. At last this chapter mainly discusses how to calculate constructed value and how to solve the different kinds of tough problems when calculating constructed value.The topic of Chapter 7 is responding to Anti-dumping and the Reform of Chinese Cost Accounting Standard. Responding to anti-dumping is a "new normal" phenomenon. In order to adapt to the challenge of responding to anti-dumping and cost accounting, reforming Chinese cost accounting standard is imperative. This chapter briefly comments on Chinese current cost accounting system and deeply discusses on the necessity and feasibility of establishing Chinese cost accounting standard basing on responding to anti-dumping.The topic of Chapter 8 is Conclusion and Prospect. This chapter completely concludes the whole dissertation’s research points and points out the further research orientation basing on the conclusions.This dissertation attempts to innovate on the followings:(1) Using 842 public listed exporting companies’ data from 2010 to 2013 as a sample, this dissertation empirically examines the internal influencing factors why Chinese exporting companies face anti-dumping. This dissertation firstly empirical examines that the factors of non-market economy treatment, state-owned shares which are in dominated proportion, lower gross profit margin and higher export proportion are the important reasons why companies face anti-dumping investigation in Chinese academia. (2) Through the case study of American anti-dumping against Chinese drilling pipes, this dissertation concludes the winning experience and losing lessons for the companies so as to make sure that the accounting solutions of the following chapters can be more directed and effective. (3) This dissertation firstly studies on how to set up anti-dumping crisis financial management system and exporting companies’responding to lawsuit reserve-fund system.(4) This dissertation firstly studies on how to calculate constructed value of exporting products and gives unique opinions for Chinese exporting companies on how to solve the calculating problems under the current cost accounting system. (5) This dissertation proposes specific plans to deeply reform Chinese cost accounting standard, discusses on the necessity and feasibility of establishing Chinese cost accounting standard and emphatically underlies the important issues in the cost accounting standard basing upon the needs of responding to anti-dumpingThe research purposes of this dissertation are as follows:Using the strategic management trade theory, public goods theory, game theory and accounting decision usability theory as the theoretical foundation, this dissertation uses both normative and empirical methodology, deeply studies the reasons why Chinese exporting companies face anti-dumping and explores the solutions, aiming to help Chinese exporting companies about how to respond to anti-dumping in practical work.