Empirical Research On Evaluation Of Enterprise Internal Control Based On Anti-Dumping Response

As can be seen from the world economy still in the course of slow recovery in recentyears, China’s economic development is still in the adversity about international financialcrisis and the European debt crisis. At present, businesses and governments at all levels areall feeling the difficulties and challenges largely from abroad first. It was a hard time formost of China’s foreign trade enterprises in2012and it became the main tone throughoutthe year. The strongest voice in the main tone is frequently encountered anti-dumpinginvestigations. Continued downturn in the global economy makes one of the former strongTroika export lack of momentum. In order to protect own business, more and morecountries have begun to frequent lift the big stick of trade protectionism. So China suffereda growing number of anti-dumping investigations from the developed economies. Europe,the United States and other developed countries often use anti-dumping investigations of toachieve the purpose of trade protectionism. It greatly damages the developing countries’interests, especially China’s. How to resolve this problem is these export enterprises mustface the challenge. Internal control is a risk control mechanism. The level of theeffectiveness of internal control is related to export enterprises’ ability to respond tooperational risks, particularly related to the ability to respond to the risk of anti-dumping.Effective internal control can at least provide the service in the avoidable before andanti-dumping response two aspects when export enterprises respond to anti-dumpinginvestigations. Based on this purpose, we can evaluate internal control with the realizationof five elements and objectives of internal control, and make empirical research andanalysis of the relationship between the anti-dumping tax levels. Finally put forward policyrecommendations.In this paper, the writer uses the combination of normative analysis and empiricalresearch method. First of all, the writer describes the research significance, background,research status, and research ideas and methods. Secondly, analyses international trends ofanti-dumping, and the status, hazards and causes. Highlight the positive role of the perfectanti-dumping internal control system to cope with anti-dumping investigations. Finally, thewriter manually collects the related internal control data and anti-dumping tax rate aboutlisted company to make empirical research and analysis. The results of research are that iflisted companies subject to anti-dumping investigations have the higher the level of effectiveness of internal control, it will be judged a lower anti-dumping tax rate. The levelof effectiveness of internal control include the higher the level of realization of the fiveelements and five objectives. The conclusion proves hypotheses of this study, providingempirical evidence for the research on evaluation of enterprise internal control based onanti-dumping response. It contributes to a deeper understanding of an important role in theanti-dumping charges improving the effectiveness of internal control level. This conclusionhas a certain theoretical and practical significance.