Some enterprises lack of effective internal management system, to supply, production, sales, each link of the false accounting information cannot be detected and corrected, Don't use in accordance with the provisions set, accounting and accounting books, Accounting policy, accounting treatment method is not consistent, Production costs and financial JiZhang system does not accord with international standard, and unable to provide vibram five fingers accurate production management, business information and many enterprises from various other evasion, private, "the purpose of two accounts that fill in the questionnaire survey, cannot fully explain not constitute evidence of dumping.
In the antidumping investigation to obtain the trust, if not survey, even trust enterprise preparation is very good, the accounting information provided by enterprises also cannot be accepted. Establishing clear accounting books and books, guarantee system of the agreement and conform to the consistency of accounting policies, is very important.
3 the anti-dumping accountancy countermeasures
Prior to the establishment 3.1 anti-dumping early warning mechanism and avoidance
Facing the foreign on Chinese products frequent anti-dumping charges, enterprise and government should take active measures. Avoid unnecessary charges, to fully understand the market and timely product information, including product sales volume and sales price, and product sales market percentage ratio of total sales. The government needs to establish an information database, the comprehensive information platform can not only provide their responding anti-dumping need cost information and can provide the information anti-dumping filed. five fingers shoes In the information content of accounting information, and not a single also include international market prices vibram of anti-dumping business. The anti-dumping accountancy information platform to provide their ignoring cost data, the cost structure, product development and market share, and other financial and business strategy for enterprise non-financial information, according to the information of the anti-dumping decisions.
Enterprise in decision making decisions, sales is necessary according to the price elasticity of demand analysis. If the exporter five fingers in the domestic market, and has a monopoly on effective segmentation domestic and foreign markets, and this product in the foreign market price elasticity than in the domestic market price elasticity, exporters can be low in foreign market. To collect the vibram shoes data concerning the sales, because sometimes even selling prices unchanged, the sales increase may incur anti-dumping charges. Good control of the export product quantity growth, not inside short time, large or redoubled, regardless of the market and the related importing capacity. So to strengthen the management of sales. Timely, true, a comprehensive collection sales data, all the data to reflect the market in real situation of sales and customer at home and abroad, and to the overall management of the price.