The Empirical Research On The Influence Of Internal Control To Anti-dumping Accounting Information Evidence Effectiveness

ABSTRACT:Internal control is an effective tool for enterprises to strengthen management and means, in terms of anti-dumping accounting, accounting information and cost accounting, is the enterprise internal control status of external performance, is the enterprise the phased results of implementing internal control. Thus, from the enterprise microscopic perspective, research the influence of the internal control to anti-dumping accounting information evidence effect has strong practical significance.At first, this paper analyzes the present situation of our country encountering anti-dumping, elaborated the research background and significance, and on the basis of carding the research status at home and abroad to determine the research contents and research methods. Then, analysis the theory of decision-making useful accounting information, internal control theory and the evidence law of the four aspects of research to conduct a comprehensive theoretical support from the management of trade theory,. Then, from the perspective of the normative research,analysis the internal control in the process of the anti-dumping litigation-responding function and control mechanism. On this basis, in2008and2012, five years’time to suffer the anti-dumping investigation and ruling of the listed companies as samples, using multiple linear regression model, the internal control to anti-dumping accounting information evidence for the influence of the empirical research. Research result shows that the internal control to anti-dumping accounting information evidence effect effect is significant, the risk assessment of the influence of the anti-dumping accounting information evidence effect is the most significant, control activities, internal environment and the internal supervision, and information and communication effect on anti-dumping accounting information evidence effect is relatively weak. Finally, in view of the above research conclusion, from the five elements of internal control, internal environment, risk assessment, control activities, information and communication and internal supervision and five aspects to the construction of internal control system based on the perspective of the anti-dumping litigation-responding puts forward policy Suggestions for improvement.