Research On The Antidumping Accounting Of Agricultural And Forestry Products

At present, the issue of dumping and anti-dumping confronted by agriculture and forestry products of China has become more and more serious, and the accounting information plays an importmant role in antidumping lawsuits.Since agriculture and forestry products and general industrial products have different production characteristics and their own features, they also have different emphases when dealing with transactions in accounting. Compared with general industrial products,the proportion of agriculture and forestry products is very low in existing research of anti-dumping accounting. Faced up with the dumping and antidumping of agriculture and forestry products against China, with a view to effectively deal with them, we do much research on the issue of accounting involved in antidumping in this paper to provide accounting support for those enterprises effectively.As a synthesis of various disciplines, anti-dumping includs law、economics、trade、accounting and so on. Through the comprehensive use of these disciplines and the effective integration of theoretical analysis、case study and comparative analysis, this paper focuses on the comparision of the folllowing three aspects:antidumping accounting and financial accounting、the anridumping of agriculture and forestry products and general industrial products and related accounting treatment at home and abroad.PartⅠsummarizes the relevant research results and formulates the research background、significance、research methods and content、characteristics and its innovation.PartⅡdiscusses the theory of antidumping accounting and argues the relevancy and distinction of anti-dumping accounting and financial accounting in the accounting objectives、basic postulates、qualitative characteristics of information、accounting measurement and report etc.Especially, the international convergence embodied in the new standards promulgated in 2006 will promote the development of antidumping accounting greatly in our country.The third part of the paper explores the natural dependence when producing agriculture and forestry products、the effect of goods attributes and characteristics of joint production on anti-dumping and anti-dumping accounting:First, natural dependence determines the irrepalceable role of the land in production. However, our country doesn’t include land resources into the cost accounting system,which leads to the low cost of agriculture and forestry products and makes it non-admissible in the anti-dumping investigation. Therefore, we suggest that it could be included and listed in reports with the reference to practices in other countries. Second, the perishable features of some agriculture and forestry products will inevitably lead to a price behavior, which requires a moderate space of the "sales below cost", avoiding the the realization of the antidumping premises,such as duration of sales price and sales volume etc. Third, because the joint agriculture and forestry products are more abundant than ordinary industrial products, the cost of carrying out the distribution of products could be considered to the extent permitted in accounting standards to make the distribution of export products less cost as far as possible. The corresponding countermeasure of antidumping accounting of export agriculture and forestry products is dissertated in PartⅣ. The author suggests that agriculture and forestry enterprises should establish the anti-dumping accounting prewarning system of export goods, improve the accoutning system of export enterprises, perfect the Enterprises’ Internal Accounting Control, pay attention to anti-dumping guide in the cost accounting system of export products, clarify their cost nature and catrgory to conform to anti-dumping relevance international rules, and deal with the transatractions flexibly and appropriately under the permisssion of rules and regulations. when being involved in a legal action, people could provide corresponding accounting evidence, and fill in the relevance accountant questionnaire on the basis and carry out the Counterargument in favor of its own side.The main contents in PartⅤare the tactics of antidumping accounting of export agriculture and forestry products in response. The proposal of establishment of anti-dumping accounting prewarning system of import agriculture and forestry products is the effective use of anti-dumping Assurance Measures to protect the fundamental, forward-looking and preventive work. The establishment of it could provide the corresponding evidence for the anti-dumping investigation process: antidumping accounting of agriculture and forestry products could collect and provide accounting evidence for the dumping margin and damage calculations, antidumping verification accounting of agriculture and forestry products deals with the investigation and verification of the data, antidumping iidentification accounting of agriculture and forestry products processes the controversial accounting methods and the verification and identification of the product cost in investigation.Besides, no matter what the final judgment is, we must conduct tracking and accounting analysis, surpervise the accounting effect, evaluate the results to determine the anti-dumping choice、intensity and accounting strategy of the enterprises in the future.