Research Of Responding To Anti-dumping Accounting Support

Since reform and opening up,China's foreign trade has developed rapidly,but at the same time more and more anti-dumping cases for China have appeared made by foreign countries.According to statistics,since 1995 China has become a hit in anti-dumping investigations and final sanction than any other country in 13 consecutive years.Foreign enterprises to China's anti-dumping investigations and measures have constituted a serious threat on China's merchandise exports,and has greatly affected the export industries and the normal development of the national economy of our country,and have played a negative effects on attracting foreign investment,improving people's lives which can not be ignored.While China's enterprises face the foreign anti-dumping proceedings,the respondent rate was very low,even if they have responded,ultimately the favor rate is not high.One of the main reasons is that China lacks of anti-dumping accounting theory and application guidance.In this research background,this paper uses an approach of combining theory with practice.It analyzes the supporting role of accounting for China's export enterprises in anti-dumping by integrating accounting,law,and trade-related knowledge.This article is divided into six major parts:the first part analyzes the status of confronting anti-dumping and the future trends of developing anti-dumping,and puts forward the research background of this article,and illustrates the scope of this study,research method and innovation,and summarizes the literature;The second part studies a number of anti-dumping theoretical accounting issues systematically,including anti-dumping accounting concepts and theoretical framework.The third part reviews the anti-dumping cases to China in wooden furniture made by the United States,and introduces the situation of China's enterprises responding to anti-dumping,and analyzes the reason that they have got the results of the enterprises responding;The fourth part analysis the accounting problems encountered by our country's enterprises in the U.S.anti-dumping case in wooden furniture,including the lack of anti-dumping accounting warning,lack of anti-dumping accounting personnel,and it is difficult to apply for market economy status,lack of credibility in accounting information;the fifth part puts forward corresponding accounting measures aiming at the accounting problems encountered by the China's enterprises,including establishing early warning systems for the accounting of anti-dumping,cultivating anti-dumping accounting talents,applying for accounting support for market economy status and strengthening basic accounting work;the sixth part sums up the full text, summarizes the results and identifies the shortcomings and the future direction of efforts.This article is designed to provide accounting support for exporters in anti-dumping suits and enhance the prospect of success and reduce the losses caused by the anti-dumping,expands the market,continues to develop and grow in an increasingly competitive international trade.