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Since reform and opening, China's foreign trade developed rapidly, but foreign anti-dumping cases is also increasing. According to statistics, since 1995, China has experienced 13 consecutive years to become the ultimate anti-dumping investigations and sanctions than any other country. Chinese enterprises abroad initiated anti-dumping investigations and measures on China's commodity exports constitute a serious threat, greatly affected China's export industry and the normal development of the national economy of our country to attract foreign investment, improving people's lives has also had a negative impact can not be ignored . China's enterprises face of foreign anti-dumping lawsuits, the respondent rate is very low, even if the respondent, the final success rate is not high. A major reason for this situation is the lack of Chinese anti-dumping accounting theory and application guidance. In this research context, this paper uses a combination of theory and practice methods, integrated accounting, legal, trade and other related knowledge of accounting in China's export enterprises in the process of responding to anti-dumping analysis supporting role. This paper is divided into six parts: The first part of the main analysis of the anti-dumping status and future trend of development, put forward the research background, indicating the scope of this study, research methods and innovations, the literature is reviewed. The second part of the anti-dumping accounting Some theoretical problems of the system research and analysis, including anti-dumping accounting concepts and theoretical framework, specifically discusses the anti-dumping accounting definitions, functions, objectives, accounting information quality features, elements, and elements of the recognition and metering, accounting assumptions and accounting reports. The third part of the U.S. anti-dumping case China made wooden furniture review describes the Chinese enterprises responding to the situation, and responding to the results of each enterprise did cause analysis; fourth part analyzes the wood in the United States to China made furniture anti-dumping case of accounting issues encountered by enterprises, including the lack of anti-dumping accounting warning, the lack of anti-dumping accounting personnel, failed to apply for market economy status, lack of credibility of accounting information, etc.; fifth part, for the case of Chinese enterprises accounting issues encountered in the corresponding accounting measures, including the establishment of anti-dumping accounting warning systems, training of anti-dumping accounting personnel, accounting for market economy status to support and enhance basic accounting work, etc.: The sixth part of the text is summarized in the summary This paper based on the results, pointing out inadequacies and direction of future efforts. This article is intended for export enterprises in the anti-dumping suits in providing accounting support, and improving the chances of success and reduce the losses caused by the anti-dumping, in an increasingly competitive international trade, helping enterprises to continue to expand the market, continue to grow and develop.
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