Research On The Problems And Countermeasures Of China’s Anti-Dumping Accounting

With the advance of economic globalization and the weakening of tariff barriers,most of the countries in the world have taken anti-dumping as the main means to protect their own trade.Since China’s accession to the World Trade Organization,export enterprises have developed rapidly.Therefore,our country has 23 consecutive years to become the world’s anti-dumping investigations than any other country.Antidumping has posed a serious threat to our external trade.What’s more,the Sino-US trade war broke out in 2017,the international trade competition will become more and more tense.The pressure of anti-dumping on China’s export enterprises will continue to increase.anti-dumping litigation is not just an ordinary legal action,but a dispute of accounting system in essence.In the anti-dumping investigation,there will be a lot of matters related to the accounting profession.There is a complete set of accounting framework in the process of responding to anti-dumping.In the different accounting system and market environment,the requirements of the anti-dumping investigation are different to the accounting.Therefore,the anti-dumping meeting of China’s policy and national conditions is combined.The research is very necessary.It can provide accurate and powerful accounting support for the anti-dumping litigation of enterprises,and help to improve the ability of anti-dumping and safeguard the legitimate rights and interests of enterprises.This paper takes the anti-dumping accounting of Chinese enterprises as the main research object.Based on the requirements of the anti-dumping investigation on accounting,combined with the current situation of anti-dumping and anti dumping accounting in China,the restrictive factors of our anti-dumping accounting support are analyzed by using the standard research method and comparative study method.Then,Combined with some actual cases of anti-dumping suits in China,the above problems are analyzed concretely.Subsequently,the main causes of anti-dumping accounting problems are analyzed from the differences between accounting standards and cost accounting.At last,it puts forward more feasible suggestions on the improvement of China’s anti-dumping accounting from four aspects of accounting information,costaccounting,accounting early-warning and talent training.