Research Of Cost Accounting Support Framework Based On Antidumping-oriented Viewpoint

It has been a decade since China joined WTO, the foreign trade of our country has made great progress during this period, but in the meantime we have confronted with the hardship of antidumping accuse all along, the tendency of international antidumping measures towards China has been increasingly fierce which has led a huge loss to export enterprises and social economy in our country. Although the antidumping responding awareness and executive force have gradually improved, the effect of responding remains weak, which also is the significant cause of the sharply increase of antidumping accuse amount that our country suffering in successive years. Actually, as to the whole antidumping procedure, each part involves cost accounting issues, such as applying for the "market-economy" status, filling in the questionnaire, field defending and coping with the site inspection. It’s obviously that cost accounting information is top priority during the antidumping survey, generally becomes the critical factor that determines success or failure of responding. However, there are many problems among the cost accounting system of our export enterprises, in this circumstance the cost accounting information they provide can’t be admitted by the antidumping investigators because of disqualification, thus cost accounting has become the bottleneck of the companies engaging in the antidumping lawsuit. This paper started with this point, focused on the cost accounting "support" of antidumping responding.In order to strengthen the cost accounting support of antidumping responding, it’s necessary to "mobilize all positive factors", the function of government, industry association, intermediary and the enterprise have aroused wide concern among the academia and industry practice. From the point of my view, the cost accounting support for antidumping responding provided by the companies themselves and the intermediary is the most immediately and timely, thus it’s indispensable to develop their synergistic effect so as to maximize the improvement of antidumping responding effect. Therefore, this paper based on the practice needs of coping with antidumping measures, after studied up on antidumping laws and regulations at home and abroad, analyzed numerous antidumping classical cases, mainly used the standard research method, added with the method of comparative analysis and case analysis. I unscrambled the cost accounting connotation of the relevant concept in the domain of antidumping and the cost accounting requirement of the investigators at detail, and respectively discovered the problems and deep reasons of cost accounting support during antidumping responding from the views of the enterprise and the intermediary. Finally, put forward the policy suggestion of structuring the cost accounting support framework of antidumping-oriented, then made a through inquiry into the significant influence and specific measures of establishment of the enterprise’s antidumping oriented cost accounting system and intermediary’s lawsuit service mechanism towards antidumping assures.