The International Differences Of Accounting Standards And Enterprise's Responding To The Anti-dumping Litigation

With the rapid growth of export trade, China has been the greatest victim of international anti-dumping abuse; more and more products made in China are charged with dumping by international world. Facing the rigorous situation, scholars from different country has carried on the problem of dumping and anti-dumping from different point of view, and they mainly focus on the aspect of international trade and law area. Actually, accounting which is important reference from the start of investigation to the end of anti-dumping verdict plays an important part in the process of anti-dumping inquisition and its answering. Besides, accounting has strong relevance with the market economy position, normal value and dumping range calculation. Therefore, research on anti-dumping from accounting is important guidance for the answering anti-dumping.After researching on anti-dumping case and law, I think accounting standards is very important in the process of answering anti-dumping. This paper analyzes the relevance between international differences of accounting standards and the answering anti-dumping. The first four parts clarify some basic concepts of dumping and anti-dumping and analyze the close relation between anti-dumping and accounting standards, then it analyzes the accounting problems in dumping and anti-dumping generally and systematically on the foundation of new standards, eventually, it puts forward a series of proof methods combining the request of accounting information in the process of investigation. The fifth part analyzes the disadvantages of objective environment, and suggests the enterprise should keep away from anti-dumping charge and our government should create healthy export environment. Through the above research, this paper comes to the conclusions: first, the relation between accounting standards and anti-dumping is tight, and the issue of new accounting standards has positive effects on enterprise's answering anti-dumping; second, domestic export enterprises should take heavy responsibilities because of unfair trade environment and some reasons of themselves; third, Anti-subsidy against China has already arisen, domestic enterprise will be confronted with more difficulty.