Accounting Research On The Responding To Foreign Anti-dumping Of The Enterprise In China

With the development of the world economy, the trade between countries have become more and more frequently. Especially in the help of the WTO, the members have decreased their tariff level, which are further promoting the economic globalization. However, the development of the economy have also caused frequently trade contradictions. As the trade dispute settlement mechanism of the effects of tariff barriers becomes weakening, anti-dumping measures begin to show its positive role. The original purpose of anti-dumping is to restrain the dumping products abroad into the healthy development of national economy, to protection and maintenance a better world trade order. But in recent years, with the increasing international competition, many countries in order to make the related industries far from the international competition threat, they began to generally implement anti-dumping for foreign products, trade protectionism in these countries have began. In china, our export products are cheap, which is easily being anti-dumping, in recent years china has become one of the most being anti-dumping country. In 2008, the financial crisis let the world economy depress, especially in some western countries.In order to promote their economic recovery as soon as possible, some western countries tend to prefer using anti-dumping measures to curb foreign products.This paper, firstly study the basic theories of dumping and anti-dumping, then to study the accounting problems involved in the detail litigation.Next through the combination of two typical cases about china to the anti-dumping to analyze the current situation of china's enterprises facing anti-dumping litigation aspects in the present situation, and then find our shortcomings. Finally from the accounting personnel and accounting institutions to study our effective countermeasures. And in the end, the paper expounds emphatically study conclusion, which is the key tosolve anti-dumping litigation problems . In this part, the paper also illustrates the limitations of this study and research work for the next.