A Plan of Anti-dumping Accounting Mechanism in China

The anti-dumping under the WTO framework is the most commonly used tool of three trade relief measures in trade protectionism. China is the biggest victim of other countries which take trade relief measures;therefore the highest utilized anti-dumping trade relief measure now naturally becomes a trade relief measure which has the greatest impact on Chinese exports. Faced with the grim situation of international anti-dumping,the traditional accounting model has not fully adapted to the various new challenges on accounting measurement brought by anti-dumping. In view of shortage of accounting mechanism in China's current anti-dumping,it is necessary to set up a corresponding anti-dumping accounting mechanism in China.