The Research On Internal Control Of Export Enterprises: Based On Anti-dumping Perspective

With the acceleration of global economic integration and the change ofinternational trade policy, the form of anti-dumping that export enterprises are facing tohas been getting more serious.The anti-dumping case judgment based on past results and anti-dumping measures inrecent years, most of the damaged party in China, our country has become a victim ininternational anti-dumping lawsuit. To a certain extent，the anti-dumping export formhas become the bottleneck of the development of enterprises and also will bring highrisk to export enterprises. Companies will suffer a huge amount of loss on brandreputation and business revenue if antidumping get officially sued. Thus how to evadeand effectively deal with anti–dumping‘is extremely necessary and it must be facedand solved well in time.Generally, anti-dumping issue is considered as legal issue. However, it tends to bean accounting battle because the investigating authorities and enterprises will debatemore about the price and cost of accounting information and export data if there is aantidumping investigation. Therefore, enterprises and accounting professions must faceand deal with the circumvention of anti-dumping issues. Internal control, obviously,plays an important role in business management. It is the governance of EnterpriseCorporation and the business objectives to complete basic protection. In fact, theanti-dumping accounting costing and accounting information are the staged objectivesfrom internal controls and the business performance of its operating conditions. In viewof this, internal control is the main factor that can not be ignored and the key to successin anti-dumping. The internal control anti-dumping not only can improve thecompetitiveness of enterprises, calmly anti-dumping, it can also better prevent andavoid antidumping and eventually meet all requirements of export enterprises andprovide advanced technology support. Thus, improving export enterprises‘performanceand building good corporate internal control system are very significant.Based on the results of previous studies and research, normative studies and casestudies are mainly used in this paper. With the basic anti-dumping and internal controltheory, correlation analysis of the anti-dumping, internal control system which is basedon the anti-dumping perspective, the system objectives, principles, functions and controlelements will be the core elements of this paper. In addition, the Wuhan Iron and Steel Group will be taken as the successful example of positively responding to anti–dumping. The analysis of its internal control system and its successful experience alsowill be a good lesson to other export enterprises in China.This paper has made the beneficial exploration in the following respects: Firstly,combine the measures about antidumping in export enterprises and the internal controlsystems into the daily work." respondent " and the " circumvention" are equallyimportant. Then, explore the functions of the internal control system of anti-dumping,set up the early warning mechanism, prevent the circumvention of anti-dumping andrisks; At last, use the case of WISCO‘s winning in the zero tariffs‘to analyze andsummarize its internal controls and to provide practical guidance to exporters.