| With the promotion of China-EU trade relations,trade frictions inevitably emerge over the past 17 years,China has continued to be up against the most problems that suffering from anti-dumping all over the world.Chinese export enterprises could not effectively responding to EU anti-dumping because of their own factors and external factors,Chinese enterprises who responding the case is only about 50%,while the respondent’s case,winning rate is less than 30%.With the successful experience of foreign countries,to deal with anti-dumping must obtain accounting support,while ignoring the importance of the accounting system in anti-dumping,it has become an important reason for the frequent unsuccessful.Anti-dumping proceedings to a certain extent is the legal framework of the information about the two sides compete for accounting,including proceedings before the gathering of information,evidence and proceedings in defense of accounting information,accounting information,and after the proceedings for tracking grasp.China’s cost accounting system has some differences with the EU requirements in the actual operation,so it has become an important issue in the struggle of accounting information.At the same time,China does not have the "market economy nation status" in the eyes of the EU,so China’s enterprises in the process of responding to the "market economy status" is also an important battlefield.In such a context,the first chapter is based on the relevant academic literature,summarized the studies on anti-dumping accounting of many scholars.The reason why China facing many anti-dumping lawsuits is the differences between China’s accounting standards and international accounting standards,in particular anti-dumping litigation in China,the method of cost accounting is very difficult to get the identity of Europe and the United States,resulting in the loss of "market economy status",which is in the passive position in the lawsuit.With China’s enterprises to the anti-dumping accounting understanding is not enough,not standardized,Scholars pointed out that China now needs to establish the accounting system of the anti-dumping oriented,from before the anti-dumping to avoid cost information for rational use of anti-dumping in the burden of defense,anti-dumping lawsuit after accounting tracking.Thus,in the second chapter introduces the relevant rules of anti-dumping law,explains the essence of the problem of anti-dumping accounting information is struggling.Determine whether anti-dumping or not,need to compare with the normal value and the export price,if the export price is identified as dumping,rather than vice versa.And the determination of normal value related to the export enterprises have "market economy status",it needs to fight through accounting information.After the proof concrete calculation but also through cost information proof,prove the fairness of cost information,and then make the calculation,to determine whether the dumping and dumping margin is the number of anti-dumping.The mechanism of cost accounting in the anti-dumping proceedings,even before litigation,litigation,procedure in accounting information as the core,the cost of information product pricing,and the impact is being Anti-dumping;responding and not need through cost benefit analysis,the respondent need information cost burden of defense and judge whether the dumping and dumping margin;and to end the lawsuit after accounting information tracking,to avoid a new round of anti-dumping and decide whether to apply for retrial.Based on the above theory,the third chapter and the fourth chapter,the current concern of the EU’s PV anti-dumping case as the research object,firstly introduces the background of China’s PV industry downturn,at a loss,the enterprise debt,and Europe as the main export market,so the anti-dumping case will result in the industry have a huge impact.Then reviews the whole process of the anti-dumping case,Since July 24,2012 by the German SolarWorld alliance headed by the European PV manufacturer(EUProSun)to formally submitted to the European Commission on Chinese PV products of anti-dumping application to the EU officially launched anti-dumping investigations,134 PV companies in China have been included in the survey list,and has been in a passive state,shall not have to cooperate with the Ministry of Commerce and the European Union launched two rounds of negotiations,the price promise in the end.The anti-dumping case from the essence of view is a failure,because of a price commitment also belong to the anti-dumping measures,but also seriously endanger China’s PV business competitiveness in the European market.The fourth chapter for China PV enterprises in the anti-dumping litigation cost accounting problems in the analysis,pointed out that its decision to reasonable,but also has many problems,the most essential reason is not the standards of cost accounting system,the main difference is that the EU put costs during the reasonable allocation to the cost of goods,but China’s current accounting mode and not,thus wrongly of product pricing.And the cost information of the burden of proof and the defense is not doing enough,did not prove that the fairness of the accounting information of our country,so that there is no fight to the "market economy status",also did not solve the problem of low-cost sales.After the end,no active tracking,resulting in China’s PV enterprises in the price commitment after the end of the anti-dumping measures continue to be extended.Proposed in the last chapter,according to the above problems,the corresponding enlightenment,and systematically puts forward corresponding suggestions.From the perfect cost accounting system,the rational use of cost information,standardize the anti-dumping responding to the work of three aspects,and puts forward the refinement cost accounting,strengthen the disclosure of information,training and use of talents and so on,explain how to rational use of accounting information for "market economy status",how to choose the replacing country and other issues,and design the anti-dumping accounting early warning system,export products pricing process,responding to the decision-making,for our country’s export enterprises to provide reference to the responding to anti-dumping in an advantageous position. |
