The Research On The Anti-dumping Cost Accounting Issues

Since China’s accession to the WTO, China’s export enterprises have frequently beenthe investigated by the anti-dumping investigation institutions abroad, but the response ofanti-dumping is not only the trade or legal issue, and most important is accounting issue.The field of accounting to play a role in the anti-dumping response is in the anti-dumpingquestionnaire answering and field of verification stage. The specific content of the differentcountries of the anti-dumping questionnaire are nearly the same, and the requirements ofthe information of cost is small in thin. China’s anti-dumping theory is still in an initialstage, China’s anti-dumping research has focused on anti-dumping responding accounting,anti-dumping investigating accounting and anti-dumping avoiding accounting. Cost is akey factor in the anti-dumping respondent. Face with the situation that China’sinvestigation is not yet in depth, the paper presents the proposition of the anti-dumpingcost accounting. Use the comprehensive analysis and the case analysis, the paper improvethe concept of the anti-dumping cost accounting, build the accounting system of theanti-dumping cost accounting, and use the SWOT analysis to analyze the feasibility ofChina’s establishing of the anti-dumping cost accounting theory. In the reality, the paperpropose the establishment of the protection of the anti-dumping cost accounting, thatmeans the country, the industry and the enterprises play its specific role to cleaning theenvironment of the establishing of the anti-dumping cast accounting. Base on thediscussion of the specific requirement of the anti-dumping investigation institution for costinformation, the paper put forward the response to anti-dumping strategy in theanti-dumping cost accounting, such as establishing a cost information system, using theanti-dumping accounting rules rationally, training professionals and so on.Because the limitation of the capacity, the paper’s concept of the cost anti-dumpingaccounting’s establishment is in rough, and it will be the direction of future research by theauthor.