Research On Cost Accounting Based On Responding To Anti-dumping

Since China has entered WTO, its export trades develop rapidly, but it is’t optimistic that the future of the export trade, for example, followed by anti-dumping charge also increase quickly. According to WTO statistics, since1995, China has been become the first target country of anti-dumping measures for15years in the world. China’s commodity involved Anti-dumping more than5,000kinds, make enterprises great losses more than$50billion annual. There are some indications that more and more China’s products and enterprises were involved, and anti-dumping tax rate was increased rapidly. The frequent anti-dumping sanctions make export market of some China’s enterprises are dwindling, and some enterprises completely lost their export markets. There is no doubt that the frequent anti-dumping sanctions have brought much harm to China’s economic development, it is becoming an urgent problem to be solved. It is encouraging to see that anti-dumping lawsuits rapid increased had caused the government, business circles, academic circles attach great importance, Premier Wen Jia bao had pointed out:"Using of WTO rules support key industries to improve the anti-risk ability and international competitive ability, perfect the effective mechanism to dealing with trade disputes, properly settle the trade friction". In2003, academic circles had put forward anti-dumping accounting concepts, and continuously promote the study of anti-dumping accounting. Taking into account a lot of China’s enterprises lost Anti-dumping case ever before, one of important reasons of lost anti-dumping lawsuits is many China’s enterprises had been rejected the "market economy status" or "market-oriented industry status". However, It led directly that cost information of product by providing China’s enterprises not adopted by anti-dumping authority in litigation, so they often use "surrogate country price" to measure our product whether dumping, make China’s enterprises are easy to lose, and to be imposed higher anti-dumping duties. However, the European Union and the United States did not recognize China as a "market economy status", one of the reasons is that the cost accounting of China’s enterprises can not fully and fairly reflected the true cost of production. Beyond doubt, the obstacle of cost information adopted had become a urgent problem response to anti-dumping lawsuits, to this, in2006, Nobel economics laureate "the father of Euro" Robert Mundell had pointed out:"China’s products how to undertake cost accounting is the key factor that response to anti-dumping". Similarly, in2008, Ye ji jiang,vice-chairman of China Accounting Association of International Business and Economics had pointed out, the anti-dumping issues cause by the EU and U.S. trade discriminating first and foremost, but the technical problems on cost management are obstacle which make each other can not be mutual understanding and communicating. Clearly, study on responding to anti-dumping within the accounting framework is very important, and it is more important to study deeper level of cost accounting issues.The dissertation has been divided into eight chapters as follows:Chapter1Introduction. In the introduction, I present the research background, research methodology and significance, literature review and research content, research framework.Chapter2Dumping and Anti-dumping Overview. In this chapter, I present the concept of dumping and anti-dumping, theoretical foundation of anti-dumping investigation, the contents and procedure of the EU and the United States anti-dumping investigation, standards and practices of "non market economy status" and Surrogate system.Chapter3The Theoretical Basis for the Study on Anti-dumping Cost Accounting. I present the theoretical basis for responding to anti-dumping cost accounting. First of all, make an explanation for cost accounting information is made rigid constraint available to the investigating authorities according to the relevant legal theory from the burden of proof of legal connotation and the law of evidence attribute connotation. Firstly, according to the relevant theory of law from the burden of legal connotation and the evidence of the legal attribute of the connotation to the cost accounting information is provided to the investigation authorities of the rigid constraints to make an explanation. Finally, study on target of the accounting and the information quality according to the relevant accounting theory within the environmental be impacted the anti-dumping law.Chapter4The Analysis about Cost Accounting Issues That Enterprises Subject to Foreign Anti-dumping. In this chapter, many cost accounting issues in the U.S. and EU anti-dumping questionnaire were analyzed, and then presnt the thread of survey of cost data in the anti-dumping and give a detailed analyses for "the obstacle of cost information adopted" in anti-dumping.Chapter5Building a Costing System Response to Anti-dumping. In this chapter, in order to build the cost accounting system of China’s enterprises responding to anti-dumping, I put forward from four respects based on analysis of the problems of our enterprises cost accounting and anti-dumping requirements. First of all, I discussing the important relationship both the standard cost system and the application of modern cost accounting methods. Then discuss cost accounting principles to establish a system responding to anti-dumping, Period cost accounting and allocated method, environmental cost accounting method and so on. Finally, I designed the planning system of price of export product counteracting anti-dumping and its operational mechanism.Chapter6The Relationship Between Responding to Anti-dumping and China’s Cost Accounting System Reforming. In this chapter, I summarized the survey research results that some scholars had taken, combined with field survey on cost accounting and management practices and its system in depth of some enterprises in China, and hold that to solve the problem of "the obstacle of cost information adopted" responding to anti-dumping from a system level, the only way is to establish the uniform cost accounting standards. Then, I discussed how to promote enterprise cost accounting and cost management level with the help of uniform cost accounting standards drawing lessons from international convention, so reducing domestic and international practice differences. It will change the disadvantage of responding to anti-dumping due to the difference in cost accounting. Finally, I give a detailed thread and precaution to design the cost Accounting StandardsChapter7Some Respects Should be Noted Responding to Anti-dumping. In this chapter, I put forward Some respects should be noted responding to anti-dumping from anti-dumping cost information proof perspective, First of all, I believe it is very importance that the cost information database of a surrogate is owned, and construction aim, importance and methodology is described in detail. Secondly, I hold that it is important strategy counteracting foreign anti-dumping that strengthening of enterprise archives management work. In addition, I designed cost information of simulated exercises and corrected system responding to anti-dumping lawsuit. Then, I studied how to advance the implementation of social responsibility accounting. Finally, I described how to use strategic cost management to enhance the cost competitiveness.Chapter8Conclusions and Suggestion. In this chapter, I summarized the main research findings and conclusion in this paper, then gave the analysis on the limitation of the study and further research directions.