Research on the Cost Accounting Support System in Anti-Dumping Litigation

DOI: https://doi.org/10.62517/jnme.202410419

Author(s)

SiXian Liu

Affiliation(s)

Zhongnan University of Economics and Law, Wuhan, Hubei, China

Abstract

In recent years, with the rise of international trade protectionism, Chinese enterprises have frequently encountered anti-dumping sanctions from multiple countries. Due to China's obvious advantages in resources, energy, and labor, export products have relatively low prices in the international market, making them the main targets of anti-dumping investigations in some countries. Anti-dumping sanctions have made a huge impact on China's export trade and caused significant losses to economic development. Therefore, how to effectively respond to anti-dumping lawsuits has become an important issue that Chinese export enterprises urgently need to solve. Anti-dumping litigation involves complex legal procedures and needs to be aligned with international accounting standards. Through a scientific and standardized cost accounting system, strong cost evidence can be provided to improve the success rate of litigation and maintain the competitiveness of enterprises in the international market. Based on this, the article conducted relevant research on the cost accounting support system in anti-dumping litigation.

Keywords

Anti-Dumping Response; Cost Accounting; Support System

References

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