The Study Of The Trade Remedy Base On International Convergence Of China Accounting Standards

After five years of China's WTO protection period, China has fully joined into the global economy. At the same time, China also involved in the trade remedy without warning. If the enterprise fail to get the market economy treatment, then will be forced to use the alternative country and alternative country price, which will bring the untrue dumping result and serious anti-dumping duties. So the aim of the paper is to discuss if the new enterprise accounting standards will bring the positive impact to the trade remedy, as well as the possibility to apply for the Market Oriented Industry. The paper will also study how to deal with the subsidy and countervailing. At the final, the paper proposed to establish the early warning systems and information databases, and other measures to prevent the trade remedy.This paper will use the standardized methods, supplemented by cases, data and comparative analysis, to discuss the trade remedy with the China's enterprise accounting standards tend to internationalization. The main framework of this study is divided into six parts. Introduction is the first part, which will brief the reader on the background of the trade remedy, the purpose of the study, the research framework and the use of the method. The trade remedy literature review is the second part, which reviewed the research about the trade remedy from the economy, law and accounting. The third part is to study the theory of trade remedy accounting basis. The fourth part is our unique trade remedy accounting problems with China's unique trade remedy as the background to discuss the China's enterprise anti-dumping and countervailing issues. Part V is about the safeguard against trade remedy, including establish the warning systems, competition accounting and etc. The final part gives the conclusion of the study and the insufficiencies.