An Assumption Of Establishing Anti-dumping Information System

Anti-dumping accounting has emerged when China is suffering from anti-dumping investigation on export products and becomes the largest victim of internationalized abuse of anti-dumping measures. Due to the fact that there are anti-dumping charges against China by foreign countries that have been frequently occurring, our national academia pay close attention on how to establish anti-dumping accounting and reinforce the research on this aspect. From of theory and practice, from the combination of accounting internationalized and anti-dumping accounting internationalized, scholars explore and form plenty of valuable academic point of views. However, most findings are conceptual framework, there's no further study on anti-dumping accounting information system. Based on the background of anti-dumping accounting research, this paper explores a deeper investigation on anti-dumping accounting's specific content, in order to offer technical supports to anti-dumping practice.This paper has the following parts: first of all, background information, significance, recent studies and relevant theories. Secondly, seeking the fundamental reason from current situation of anti-dumping in China and constructing basis for anti-dumping accounting; also, indicating the influence caused by"Accounting Standards for Business Enterprises"which is published in 2006, and its positive effects for our country. Thirdly, introducing the content of anti-dumping accounting information system. This system consists of two parts: accounting checking system and pre-warning system. Success or failure of anti-dumping response mainly depends on the degree which the accounting data meets the requirement of anti-dumping investigation, and the data for anti-dumping response differs from the common accounting data. Therefore, the innovation of accounting voucher and account book is crucial, and this is the new point in this paper. Finally, the insufficiency of this paper.This paper adopts the method of the combination of quality and quantity, theory and practice, concluding the generality from anti-dumping's current situation, and proposing the specific content that anti-dumping accounting should possess.