The Accounting Study On Anti-Dumping

The rapid development of modern science and technology and the economic globalization wave tide have made the world we live in become a " global village ". The mankinds have been really entered globalization ages full of coexistence and competition. International multilateral economic organizations such as WTO etc. were playing a more and more important role in international society. This has brought an unprecedented opportunity and challenges to the international community of economy and law systems. However, with the completion of the "Cold War" , the competition of the economic trade among all the countries in the world have gradually entered into a white-hot stage. And the trade between all countries rubbed vigorously. Near more than ten in the last years, the unfavorable balance of trade of the western countries such as Europe and America etc. has risen continuously. This objectively makes them incline to adopting protective trade policy. After eight negotiations among GATT in 1980', most countries' tariffs descend significantly, and the tariff barracks are greatly limited. This makes trade protective responsibility fall into the protection ways the WTO allows-anti-dumping and anti- subsidy measure etc. With the continuous development of the international economic trade, the saturatation of world market, continuous fall of all countries' tariff level and the unbalance of the economic development, the conflicts of dumping and anti-dumping between all the countries become more and more vigorous. This becomes a" kink" within international economic trading relationship, and also becomes an important international trade problem that widely concerned in the international economy and society. This thesis is focused on the accounting problem Chinese business enterprises face in coping with anti-dumping. With systematic analysis and thinking about the accounting problems involved in the process of anti-dumping, the author try to contribute my humble effort in the research of anti-dumping accounting for our country. The article takes anti-dumping workflow as the main line, and probe into the anti-dumping accounting problems about exporting products and importing products respectively. While replying to anti-dumping on exporting products, the article respectively discussed the problems before the anti-dumping, during theanti-dumping and after the anti-dumping. And put forward the corresponding counter plan in order to avoid the abroad anti-dumping, or how to prove that one's dumping don't exist when the anti-dumping litigation happens, or how to make the range of dumping lower when the dumping was proved to exist. As to the anti-dumping on import product, the author also distinguishes from anti-dumping brought up, anti-dumping inquisition and anti-dumping final judgment. He respectively discusses the problem happens in the three different stages and put forward the homologous suggestions to supervise the dumping of foreign products to our country, or collect the anti-dumping tax in time, trying to reduce the injure it results in. The article points out finally, in the eyes of the accounting, that it is very important to build up a good system of early-warning of anti-dumping accounting to reply to the anti-dumping on exporting products actively and anti-dumping on importing products effectively.The accounting of anti-dumping is a complex and practicing issue. Limited by length and learning, what is discussed and studied in this thesis need to be examined and corrected in future anti-dumping practice!...