Companies Cope With Anti-dumping Cost Accounting System Research

The success or failure of export enterprises’countering antidumping depends on its institutional mechanism for rapid response and support of accounting information, but the quality of accounting information is determined by the impact of cost accounting and the cost management level. Therefore, under the background of the frequent trade frictions and the abuse of trade relief measures, it’s necessary to give a systematic research on the cost accounting system. It’s not only the objective requirements to upgrade firms’international competitiveness, but also strengthen the realization of accounting function in dealing with antidumping, provide innovative strategic ideas and theoretical support.The dissertation firstly expounds the background and significance of the research, analyzes the current situations at home and abroad, and establishes the framework. And then, we make the theoretical analysis on the concept definition of cost accounting, the cost information demands by antidumping and accounting information useful decision theory. Then, we give the system analysis to deal with the function orientation of the cost accounting system, the barriers of realizing the cost accounting function of the current cost accounting management for our country’s enterprise. On the above basis, we design the countering antidumping cost accounting system, which includes goal oriention, influence factors and theoretical framework. Finally, we deal with the research on the implementation and assessment of the countering antidumping cost accounting system. We put forward some effective safeguard measures of the operation of the system from the macro, meso and microscopic three levels, and design the effect evaluation scheme of the system operation, and then, we give the example verification above all of the theory.