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Chinese enterprises cope with the international anti- dumping proceedings Countermeasures

Author: TangZuo
Tutor: LiRenHua
School: Southwestern University of Finance and Economics
Course: Financial Management
Keywords: International anti-dumping proceedings Forensic Accounting Accounting proof Anti-dumping litigation support Anti-dumping defense Circumvention of anti-dumping
CLC: F752.02
Type: Master's thesis
Year: 2009
Downloads: 815
Quote: 1
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Abstract


Since June 1979 the European Union launched on China's first anti-dumping allegations saccharin since Chinese goods frequently labeled \20 In the 1980s, China suffered an average 6.5 anti-dumping cases since 1990 soared to 30.5 from an annual average. 2006 for the country's anti-dumping investigation, 68 cases, involving 1.42 billion U.S. dollars, accounting for the number of anti-dumping cases worldwide of 36.6% (from the global anti-dumping 172), a record high, making China for 12 consecutive years (1995-2006) to become encounter anti-dumping investigations than any other country. In 2007, China has suffered from different countries, anti-dumping investigation 61 onwards. Countries of the world on China's anti-dumping actions, giving many of our normal production and operation of enterprises had a major impact, China has become the biggest victim of anti-dumping. Anti-dumping is becoming a serious issue, has aroused widespread concern and the majority of scholars. But whether it is in the anti-dumping investigation, the anti-dumping proceedings, proof of anti-dumping, anti-dumping defenses name called, or circumvention of anti-dumping and other processes, there are many issues involving accounting professional issues, accounting and law from the perspective identified. Therefore, this article is based forensic accounting perspective, from the Chinese enterprises to cope with foreign anti-dumping actual needs of companies trying to cope with the international anti-dumping proceedings put forward relevant countermeasures and strategies. This text includes six chapters: the first chapter, Introduction, mainly on the research background, research significance, research ideas and methods, the basic structure and the main innovations and weaknesses as a general introduction. Chapter II, forensic accounting in the international anti-dumping proceedings in functional position. First, the article introduces the forensic accounting emergence and development, according to forensic accounting understanding of the definition drawn forensic accounting with accounting professional judgment proceedings support, accounting, forensic three basic behavior, and analyze forensic accounting and international anti-dumping proceedings relationship , obtained forensic accounting can and should be applied to the international anti-dumping proceedings in the past, the anti-dumping lawsuits provide professional support; Second, the article analyzes the international anti-dumping proceedings, the investigation for anti-dumping evidence, to provide accounting consulting, developing litigation strategy, and other aspects of professional identification, forensic accounting are reflected; concludes forensic accounting in the international anti-dumping proceedings to assist with anti-dumping law, anti-dumping lawsuits investigation of proof, anti-dumping and anti-dumping litigation support to avoid warning four functions. Chapter III, forensic accounting rules for the interpretation of anti-dumping and dumping determination. This section analyzes the relevant laws and regulations on dumping and anti-dumping regulations, the definition of dumping found to relate to the normal value, export price and the industrial damage three key concepts, so later on these three concepts are interpreted to reveal its hidden meaning behind the law and accounting nature; then the previous text on the basis of the analysis to determine the dumping margin, and illustrates three recognized method of calculating dumping margins. Chapter IV, forensic accounting to international anti-dumping proceedings of proof. This part is the role of the international forensic accounting investigations of anti-dumping lawsuit proof function studies. First, the article analyzes the response to the international anti-dumping proceedings shall collect and provide what accounting information should include basic situation of enterprises, product descriptions, product sales, production costs, financial testimony and other aspects of information; Then, focus on the anti-dumping The most direct way of proof - the anti-dumping questionnaire and analysis of its structure, content and Tianda proof accounting skills; Finally, due to anti-dumping field verification is to confirm the authenticity of the information submitted by the respondent key step, so the anti-dumping field verification the purpose and content, coping skills were analyzed. This part of the investigation and analysis of information and data proof, anti-dumping litigation support they need, for enterprises to refute the complainant's views and defense services. This information is also proposed by the author after the paper created to circumvent the anti-dumping accounting system accounting information provided by the platform. Chapter V, forensic accounting to international anti-dumping litigation litigation support. This part is the role of forensic accounting in the international anti-dumping litigation litigation support function studies. First, the article will export enterprises involved in anti-dumping proceedings of the whole process is divided into formal proceedings before the pre-trial preparation stage, trial phase, anti-dumping proceedings after the judgment of four links that forensic accounting in which every element has played an irreplaceable effect. Then article according to the enterprise responding to international anti-dumping case defense statements experience, analysis of the five key aspects of accounting defenses, including the fight for market economy status, select advantageous alternative country to apply for a separate tax, does not produce industrial damage and non-low-cost sales, etc. core content of the accounting defenses. Chapter VI, the international anti-dumping proceedings in the early warning mechanism. This part is the role of forensic accounting in the international anti-dumping proceedings to circumvent warning function studies. International anti-dumping proceedings, including early warning mechanisms to strengthen anti-dumping specific internal controls, the establishment of anti-dumping and anti-dumping accounting information service platform for the accumulation of accounting personnel. Establish an anti-dumping internal control procedures should include accounting, cost accounting system is perfect. And a perfect platform for anti-dumping accounting information should be made up of three key components: the standard operation of the financial accounting information, the anti-dumping proceedings required information on all aspects, as well as to circumvent the anti-dumping lawsuit information. The accumulation of anti-dumping forensic accounting personnel should primarily focus on professional knowledge, professional skills and personal qualities aspects of culture. This section reveals that companies no international anti-dumping investigation before they should try to accomplish things, through the usual internal control management, finance, accounting practices to work on improving, the cost of the product quantity monitoring to the anti-dumping early warning. While establishing accounting information platform but also to anti-dumping occurs when an enterprise can quickly and easily provide the information required for such a system. In this paper, normative research-based, supplemented by empirical research methods, forensic accounting of enterprises will use this tool to the international anti-dumping policies in a systematic study. Normative research is mainly the use of forensic accounting theories and methods, coupled with international trade, audit and theoretical knowledge of other disciplines, as defined in the international anti-dumping dumping key legal requirements for interpretation of the judgment described constitute dumping and focuses on the forensic accounting in the anti-dumping in the data collection, survey evidence, litigation support, defense statements and circumvention of anti-dumping and other aspects of strategy use. Empirical research is mainly on China's export products through foreign anti-dumping proceedings suffered large number of small case analysis, from which to explore the Chinese enterprises to better cope with the international anti-dumping proceedings should break through the key points. The main innovation is article: first, the current academic research on the anti-dumping a lot, but mainly from the law, economics, international trade and even in terms of accounting research, and this article will be the first time introduced to the forensic accounting anti-dumping proceedings in the past, looking forward to the relevant forensic accounting theory can help Chinese enterprises responding to anti-dumping. The forensic accounting and international anti-dumping proceedings combine research, that this is the biggest innovation. Second, the current functions of forensic accounting research more and more, but most are exploring forensic accounting in the end what functions, and it is this forensic accounting related functions of some of the specific application and presents forensic accounting in the international Anti-dumping proceedings to assist anti-dumping law, anti-dumping lawsuits investigation of proof, anti-dumping and anti-dumping litigation support early warning to avoid the four functions and in the text mainly discusses the survey evidence, litigation support, and early warning to avoid the use of these three functions. Third, there are literature suggests that export enterprises without anti-dumping proceedings before it should be proper precautionary measures, but in the end how to go about it? Paper presents should establish a comprehensive anti-dumping early warning mechanisms, including improved anti-dumping internal control, anti-dumping information platform, forensic accounting professionals accumulate three aspects. The anti-dumping information platform is constituted by the three aspects: the standard operation of the financial accounting information system, specifically acting on the anti-dumping proceedings necessary information on all aspects of information systems, as well as to circumvent the anti-dumping proceedings early warning information systems. This paper also has certain deficiencies. First, the response to the international anti-dumping proceedings should actually be our government, industry associations, the business community as well as export enterprises at all levels of mutual assistance with a process, but this article is based forensic accounting perspective, only based on the position to be China's export enterprises research, so its response to the international anti-dumping litigation strategies and methods are not able to say that it is comprehensive and systematic. Secondly, because Benpian practical topics are strong themes, require a lot of data to support, and requires a lot of hands-on experience to further study. But these basic data related to corporate trade secrets, but the author is difficult to go deep into the companies involved in the field research, data collection and lack of combat experience difficulty writing a thesis. Finally, the discipline of forensic accounting for China's export enterprises to establish an international anti-dumping measures and strategies to deal with the accounting profession at home and abroad is still a new subject, at home and abroad related to this study very little in-depth study is small, In the collection there are some difficulties, so that this specific information, providing data and analysis is limited.

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CLC: > Economic > Trade and Economic > States foreign trade > China's foreign trade > Principle of policy and its elaborate > Trade protection
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