Anti-dumping Accounting Issues Related To Research

As the world economy becomes more and more globalization, antidumping has become a way of trade protection. Under such circumstance China has become the biggest victim of antidumping charges, which brought much harm to some industries in China. However the performance of Chinese enterprises in dealing with antidumping investigations is not very good. Most enterprises failed in accounting adducing. They are ignorant of the related rules and not aware of antidumping accounting.In the antidumping accusation, accounting information is the most important law evidences because it reflects the business activities of one company. In essence antidumping is the job about accounting rather than common litigation accusation. There is a complete accounting fame behind antidumping.By studying many relevant rules and antidumping cases, combining law and accounting, this thesis tries to analyze and study the accounting role in antidumping, and propose some necessary measures which are feasible in the responding to antidumping investigations.The thesis is composed of six parts, and the major content of each part is listed as follows:The first part briefly introduces the concept and development of dumping and antidumping, analyzes its harm to enterprises in china, concludes present research in accounting, finally advices to build antidumping accounting system.The second part taking the USA antidumping laws as an example, introduces related accounting concepts, the procedure of antidumping investigation, the principles of market economy and surrogate-country.The third part analyzes accounting functions according to the procedure of antidumping, sets up the antidumping accounting's support system. The next two parts will introduce its function in antidumping pleading and antidumping evading.The forth part describes accounting's concrete function in antidumping pleading process, which is what should accounting do after an enterprise is sued antidumping. It includes two stages that are filling in questionnaire and on-the-spot checks.The fifth part analyses systematically the functions of antidumping evadable accounting, which is what should accounting do before an enterprise is sued antidumping. It gives some solving suggestions that will provide help to some enterprises.The sixth part introduces the conclusions and limits of this thesis.The creative standpoint of the thesis is that it set up the antidumping accounting support system which combining accounting and law. The thesis also put forward some plans and suggestions to the victims.