As the market economy continues to standardize and improve, the scale of the trade have enlarged progressively and the strength of trade have heighten substantially. China, as the largest developing country, the situation of anti—dumping which his enterprises meet will be more and more serious. How to make the business larger and strengthener. and owe a place in the world market is the first thing the manger should consider. How to take the active measures, and how to solve the issue of anti—dumping, has became the key point to the development of business. The anti-dumping is also a "double-edged sword", also have advantageous one side, enterprise realize its problems, and to improve the management level of enterprise itself, in the long run, to increase the core competence of corporation has very important significance. Through the above analysis, we can find support accounting system to improve business responding to the important role of the success rate. It consists of responding anti-dumping accountancy process system component. These four aspects are not isolated separated, but mutual connection, in full accord. Responding anti-dumping early warning system of accounting, the price of export products warning system, export product quantity and warning system, it helps to two sub-systems enterprises to strengthen guard, try to make the prior to circumvent the anti-dumping. If still be each other mentioning anti-dumping appeal, the anti-dumping oriented cost accounting management system can help enterprise to litigation process timely, accurately provide accounting information, in applying for market economy status, filling out a question and deal with on-the-spot verification aspects such as powerful accounting plea. Anti-dumping oriented cost accounting management system is by the improved cost accounting system and cost management system composition, thus putting the anti-dumping do in peacetime, so we always put anti-dumping when to eat for rice, once the enterprise sued, we can easily face anti-dumping. Internal audit system can strengthen the accounting information is the recoverable sex, help the anti-dumping investigation organization adopt enterprise data of your own. Establish anti-dumping protection mechanism, make us from responding to every aspect guarantee our success. These four aspects mutual connection, mutual support and formed a organic and complete system, for litigation-responding enterprise successful, better maintain their own rights and interests and plays a very important to use. In this paper, we traverse the deep research about the theory of dumping and anti—dumping in the world trade and the current situation of anti—dumping, analyze and discuss the reason why we enterprise suffer the anti—dumping, then provide the corresponding suggestions and point the important role the accountant play in the answer to the world anti—dumping. in this article from the results of previous studies on the basis of the norms of the methodology used to lock in the study of anti-dumping suits in construct the accounting's strategy. Points out the accounting in dealing with anti-dumping process can play an important role.The article is mainly divided into six parts. Part one:introduction. Introduce the background, significance, research method and frame. Part two:the basis theory of dumping and anti—dumping. Part three:analyze the study of domestic anti—dumping framework and enlightenment. Part four: point the problem in anti—dumping, which refer to Differences between accounting standards, accounting information platform, evadable accounting, lacking of personnel. Part five:aimed at the current intuition, formulate the corresponding suggestions and countermeasure. Unite the whole process of anti—dumping, and carry out the accounting's strategy about anti—dumping. In the end, I put forward some original opinions. The epilogue of this thesis is part five which makes a summary and finds out its innovations and insufficiency. |