The accounting information support and accounting tactics of protecting rights and interests in the anti-dumping responding

Abstract

China has been the main object and the biggest victim of international anti-dumping for many years on end, but many of our export enterprises did not dare to respond to anti-dumping investigations or failed in responding. Accounting information and data is the most important evidence in the anti-dumping responding. Providing accurate, reliable and integrated accounting information and data timely as powerful defense evidences, is the key for export enterprises to win the anti-dumping responding and protect their legitimate rights and interests. Based on the basic concept of anti-dumping, this paper analyzes in detail the supporting effect of accounting information for anti-dumping responding, the drawbacks of our export enterprises in this regard, and puts forward the accounting tactics of protecting rights and interests in the anti-dumping responding.