Empirical Research On Internal Control Effectiveness To Anti-dumping Response For Export Enterprises

The deepening of economic globalization brought the development opportunity for our export enterprises. Since joining the WTO, China’s foreign trade continues to increase, export enterprises are exploring the international market and bringing momentum to the development of the domestic market at the same time. However, with the increasing of the trade friction, foreign countries are taking measures to maintain their domestic industry development, As the agreed measures by WTO, anti-dumping has become other countries targeted measures to China. The total number of anti-dumping investigations is rising in recent years, how to respond to anti-dumping investigations has become the top concern of our government and export enterprises. As is known to us, the export enterprise’s quality of accounting information is the main content of the anti-dumping investigations, as an important factor affecting the quality of accounting information, the operation effect of internal control decides the result of anti-dumping lawsuit to some extent. Internal control can provide service for export enterprises in terms of anti-dumping evade, proof and defenses, Therefore, how to incorporate the anti-dumping litigation to the existing internal control system,developing and improving it, is China’s export enterprises should pay their attention to.The research idea of this paper is: First of all, the writer describes the research background and significance, and establish the research content and framework basing on the comparative analysis of research status at home and abroad; Secondly, inductives the basic theory of anti-dumping and internal control, focus on analyzing the correlation theory between anti-dumping and internal control; Then, the writer manually collects relevant data of listed companies to make empirical research and analysis about the correlation between internal control and anti-dumping taxes. Finally, on the basis of empirical research, the writer provides suggestions to our export enterprises to build the internal control system based on the perspective of anti-dumping, to improve the ability to respond to anti-dumping investigations...