| With the acceleration of globalization economic and the developing of international trade, China has become the world's largest exporter, this position will consolidate the in next 5 years. According to WTO's data, from 1995 to the end of 2009, China has become the world's most frequent anti-dumping accusing and suffering countries.Dumping is an unfair means of competition, which greatly hindered the normal operation of international trade. Many countries and the World Trade Organization (WTO) have legislated corresponding law in order to resist and restrict dumping, anti-dumping law came into being. As the world's largest developing country and "the world's largest exporter," China naturally become the biggest victim of these protective measures. When accused of dumping,China's enterprises did not respond or failed final in most cases.After the scholars'studies on successful anti-dumping responding cases, they believe that anti-dumping issue is neither an law nor an ecomic controversy,but the nature of the accounting disputes.Once the anti-dumping investigations initiated, the investigating authorities and interested parties quickly drawn into a product cost and export price on the accounting debate.Accounting is an international common language of business.When facing dumping charges,the accounting information characteristics of accounting evidence, is a strong support system to improve the accounting of the success rate of anti-dumping.In the context of this study, we use a combination of theory and practice methods, in analyze and research various problems of responding to anti-dumping in China from a financial perspective.This article is divided into six parts:The first part,educe the meaning of this research.The second part,define the relevant conceptions of AD.The third part,analyze the situation.th fourth part, enumerate the problems of AD.Part V, to propose a solution to these issues. Part VI,cite a typical the case applied the theory in practice. |
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