Study On The Problems Of The Calculation Of Cost Based On The Anti-dumping Litigation-responding

With the rapid growth of export trade, more and more products made in China are charged with dumping by international world. There are various reasons that China has been the first target country of anti-dumping for several years in the world, and one of the most important reasons is that our enterprises respond to anti-dumping weakly. Facing the more rigorous international anti-dumping situation in future, how to protect the rights and interests is the problem about which export enterprises concern most, and it is also the problem about which scholars concern most. However, the anti-dumping litigation is common, and occurs in the accounting system under the legal procedures. In the anti-dumping accountancy, there is a complete framework including anti-dumping, anti-dumping investigation, anti-dumping lawsuits. There are many issues involving accounting major problems the need the angle of accounting. According to the increasing anti-dumping litigations, accounting for anti-dumping service must be strengthened. Vigorously promote anti-dumping accountancy theories research, to enrich and rich accounting theory, promote accounting discipline construction and promote the healthy and orderly development of the market economy has important significance.With the development of academic research on anti-dumping problems, the important status of accounting information, especially cost-related accounting information, has been accepted by more and more researchers and relevant enterprises. Many enterprises usually lose anti-dumping lawsuits because of the imperfection of cost accounting system and unreasonable and unscientific ways of cost accounting. Therefore, when faced with anti-dumping lawsuits, enterprises are not able to provide reliable and available cost information of products. This paper, taking the above as a breakthrough point, researches the disadvantages of existing cost accounting systems of China enterprises based on the general anti-dumping situation, and depending on the cost-investigating requirements from USA and European Union anti-dumping authorities, gives recommendations pertinently.The paper mainly adopts the standard research methodology, pays attention to the interaction of multiple disciplines, combining the Law, the Economics, the Management and the other disciplines, and follows the principle of combining theories with practices. The paper is divided into five parts. Part one is the introduction, mainly about the background and significance of research, bibliography, and research methods and ideas, framework.Part two introduces the fundamental theories of anti-dumping litigation-responding and introduces the fundamental theories of cost accounting. First, some relevant conceptions in anti-dumping lawsuits are defined, including dumping, anti-dumping, anti-dumping litigation-responding, product cost, normal value, export price, dumping margin and etc. Then this part introduces the main anti-dumping authorities (the America and the European Union), and the overview of the anti-dumping investigation procedures.Part three is the problems of cost accounting in the anti-dumping litigation-responding and the reasons. First, this part analyzes the cost accounting problems from the perspective of anti-dumping, for example,①the lack of preparation of related cost information. Accounting information related to lack of preparation. Since the majority of anti-dumping corporate accounting has not yet been established, usually without emphasis on the accumulation of relevant information will be made in responding to relevant information is not sufficient for the defendant to provide a powerful defense information.②xisting general accounting information poor. In the anti-dumping proceedings, reliable and able to verify the accounting burden of proof to show that China is the only export enterprises cost information approach. However, at present, Chinese enterprises provide accounting information is often not in line with international common practices by Western countries rejected. Meanwhile, this part also pointed out the deep reasons of these problems. The reasons are:firstly, the differences of the concept of the product cost; secondly, the lack of anti-dumping litigation-responding accounting information platform; thirdly, accounting Principle execution for the low level; fourthly, the imperfect of the internal control system.Part four firstly introduces the rules about how to get the normal value by the American anti-dumping authorities and the EU anti-dumping authorities. And then mainly introduces the requirements on the product cost of both two anti-dumping authorities. Through the analysis of the investigation purposes, it provides foundation and platform for the anti-dumping lawsuits from the cost accounting angle in the future.Through the analysis of the causes and the requirements of the main anti-dumping authorities, part five puts forward four suggestions, respectively is:Firstly, the establishment of anti-dumping oriented cost management system; secondly, the construction of the anti-dumping litigation-responding accounting information platform; thirdly, perfected the execution mechanism construction of the new Accounting Principle; and fourthly, the establishment of the anti-dumping oriented internal control system. The accounting of anti-dumping is a complex and practicing issue. Limited by length and learning, what is discussed and studied in this thesis need to be examined and corrected in future anti-dumping practice!...