| The nature of the response to anti-dumping is the contention of accounting evidence in the legal framework, so how to provide accounting information evidence of high effectiveness is the focus of the study of anti-dumping response. Therefore, research on anti-dumping accounting information evidence producing mechanism and operation mechanism, is not only the enhancement of international competitiveness of China’s objective requirements, at the same time to expand the accounting theory innovation, and for Chinese enterprises to cope with anti-dumping offering new strategic thinking and theoretical support, having great theoretical value and practical significance.Firstly, China’s anti-dumping data are analyzed, and on this basis, the research background and the significance are elaborated. Then domestic and international research is tracked, determined the research train of thought and method. Secondly, on this topic related theoretical basis are described. Then, the function of accounting information evidence to deal with anti-dumping as well as the anti-dumping investigation on accounting information evidence requirements are analyzed, at the same time the analysis of the influencing factors playing on accounting information evidence of effectiveness are taking. On this foundation, the forth part put forwards the enterprise anti-dumping accounting information evidence generation mechanism tentative plan, making clear the guiding ideology of design and design principles, and then designs the system’s framework and analyzes its operation mechanism. Finally, a system on how to evaluate the generation mechanism of accounting information evidence to deal with anti-dumping are proposed; meanwhile, putting forward some measures for anti-dumping accounting information evidence generation mechanism to ensure the effective implementation of measures. |