Study On The Enterprise Internal Control Based On The Perspective Of Anti-dumping Response

Anti-dumping is one of the trade remedy measures allowed by the World Trade Organization. But the anti-dumping measures have deviated from its original purposes in some cases, particularly in some developed countries, in order to achieve the purpose of import restrictions, continue to use the "anti-dumping" in the name of the real trade protectionism. As the economic of China developing rapidly, more and more Chinese exports suffered anti-dumping investigation, and in recent years, our country enterprise due to the cost benefit principle, a few Chinese enterprises respond actively, fewer successful, and ultimately the majority of companies are charged higher anti-dumping duties, has suffered enormous loss and damage, are forced to withdraw from foreign markets, what is more serious is forced to withdraw from the international market.China has become the biggest victim of international anti-dumping. Anti-dumping is becoming a serious issue, and has aroused wide attention of public and scholars. No matter in the anti-dumping lawsuit instituting, anti-dumping investigation or anti-dumping proof putting, there are many issues involved in the professional accounting problems, but in fact, it's internal control problems. In this paper, based on previous studies, using normative research method, supplemented by case study method. First, on the basis of five elements of China's "the Basic Standards for Enterprise Internal Control" for the analysis of normative research methods, then taking the anti-dumping case of China's energy-saving lamps which charged by European Union for example to study analysis.This basic structure is:The first chapter is the introduction, describes the research background, purpose, significance, domestic and international research reviews, research methods, essay structure, etc.. Chapter two:Anti-dumping related concept and the development of internal control in China. First, introduce related concepts of dumping and anti-dumping. Then introduce the development and evaluation of China. Finally, introduce the development and evaluation of internal control in China. Chapter three:the main features of internal control under anti-dumping response perspective from five sides. Chapter four:analyze the links of internal control which need been improved and enhanced under anti-dumping response perspective from the internal control five elements. Chapter five:taking the anti-dumping case of China's energy-saving lamps which charged by European Union for example to study analysis of chapter three. Chapter six:it's the policy recommendations, innovation and limitations of this paper.