Research On Constructed Value In Responding To Anti

China is not only suffered the largest number of anti-dumping investigations,the number of being convicted in anti-dumping investigation also ranked first in the world, this situation has not fundamentally changed, even after China’s accession to WTO. So frequent warning, also indicates China’s trade friction situation is still not optimistic.According to the provisions of the international anti-dumping rules WTO "Anti-Dumping Agreement",dumping refers to a country is at a price lower than the normal value of the product into the market of another country, and thereby cause serious damage to the industry of the importing country which has been established, or seriously hinder the establishment of a domestic industry behavior. As can be seen from the above provisions,Normal value is a key factor in whether the establishment of dumping found in the international anti-dumping investigations. The normal value in the first two forms namely the export market prices and third country national transaction price, are without tedious calculations. However, the normal value of the third form constructed value, its theoretical meaning and calculation process is particularly complicated, constructed value is not only the bottom line price of export products, but also the core issue of the international anti-dumping during the course of normal value determination. Especially in the moment,along with the rapid development of China’s economic and the upgrading of international status, China’s market economy status has been recognized by more and more countries, constructed value of our products began to play its due role. This is because, in the case of that the first two forms of normal value is undesirable, the countries that recognize China’s market economy status will use constructed value of our product, rather than the price of alternative State.In academia, since the first proposing of the concept of responding to anti-dumping accounting in 2003, many domestic accounting scholars are continuing to promote in-depth study of the anti-dumping accounting field, but as a whole, is not yet mature. The study of cost accounting issues or responding to anti-dumping relatively weak. Therefore, the research on the constructed value in anti-dumping based on costing study highlights its importance.This paper uses the method of normative research and case studies combining, firstly introduces the related concept of dumping and anti-dumping, and then on the base of in-depth theory expounded. Then focus on the difference between our product costing and constructed value costing, study existing problems of our product costing, thus to put forward suggestions for the structure optimization of price in our country accounting.The main contents include the following seven sections:The first part, the introduction. This section introduces the background, the situation of anti-dumping which China has been suffered, explains the significance of this research,contents, methods, analyzes the innovation and shortage of this article, focus on reviewing the academic and research achievements in the field of anti-dumping cost accounting, analyze the current state of research and study and the deficiencies.The second part, overview of dumping and anti-dumping, basic theory. Firstly,to analyze the concepts of dumping and anti-dumping briefly, including the concepts and identification of dumping, the content and basic procedures of anti-dumping, constructed prices, and the problem of our"non-market economy status". Then,basic theory,including anti-dumping rules, anti-dumping accounting theory, the theory of international accounting costs.The third part, the cost accounting of our products and anti-dumping constructed value.This part firstly analyzes product cost accounting methods in China, focusing on the difference, then study the "product costing system (Trial)", the impact on anti-dumping constructed value; Finally, to study the structure of constructed value, the role, accounting in-depth.The fourth part, analysis of the main problems of our country accounting of constructed value. This part is the focus of this article, firstly analyze costing data investigation of anti-dumping investigation, and then focuses on the main problems of constructed value of China’s export product, including that part of the transaction is unfair; cost information is not accurate, not refined, provide not timely; the costing information of corporate social responsibility and environmental is lacked.The fifth part, recommendations for constructed value of China’s export product.,including the application of activity-based costing, cost morphological division, ERP, and strengthening accounting for environmental costs and social responsibility costs.The sixth part, conclusions and outlook. This section is a summary of the whole paper,summarize the main points of this paper, and put forward my own ideas about follow-up research.