The Research On Enterprises' Accounting Strategies For Facing Oversea Antidumping Accusations

As the world economy becomes more and more globalization, and the appeal for free trade become stronger, antidumping has become a way of trade protection. Under such circumstance China become one of the biggest victims of antidumping charges. In the antidumping accusation, accounting information is the most important law evidences because it reflects the business activities of one company. In essence antidumping is the job about accounting and cost, professional accounting issues are involved in. These issues need clarification from both the aspect of accounting and law. This paper, developed from past researches, is based on the accounting viewpoint, and it is about accounting evidences and strategies analysis in the two area, litigation and non-litigation. In the area of litigation, it starts from accounting cause of failures of Chinese companies dealing with antidumping accusations, focusing on the calculation of antidumping margin, questionnaire filling and the verification to discuss specifically accounting problems in dealing with antidumping accusation, with the conclusion that we can support antidumping accusation by setting macro regulations and micro internal management and that we should speed up the establishment of antidumping accounting. In the area of non-litigation, this paper set its considerations mainly for sustainable development of one company. It discusses the financial strategy problems in price undertaking, with the conclusion that we should adopt the strategy of price undertaking if we can get more profit from it. At the end of this paper, is the specific analysis of some accounting problem that might occur in applying the strategy of price undertaking...