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.

Accounting is the basic functions of accounting is the basis of accounting work. Only in the real business for accounting object, strictly abide by the principles of accounting, and accounting system, the choice of accounting policies and methods, and to ensure the accounting information authenticity, reliable and credible. Not true, secure, reliable accounting information often leads to the enterprise accounting information is accepted, and need to adopt the best available information, namely the domestic industry by the survey included in application. It is used in all related to antidumping calculations of accounting information. There is in the process of verification and has submitted papers listed in the data must be exporters or producers of general ledger, accounting information and financial statements are consistent, and, for those from accounting is not important, the error in law may also bring disastrous consequences. If a workshop, attendance record and management accounting statements, occurs when the error between check from the importance of statements may not affect an objective and fair. However, this small errors may legally be interpreted as evidence has not recoverable letter, which led to the American investigation organ considers the persons being investigated the entire cost accounting system does not have faith, recoverable investigations will be ended. Using the best available will survey information. Therefore strengthen accounting vibram shoes personnel working ability of practice is very important.
In the process of 3.2 anti-dumping litigation-responding accountancy information
Accounting in responding, filled out vibram questionnaires, several stages is very important. In market economy status, with the domestic price as the computation basis, to the comparable price possible and dumping do simulation.
Fill in the questionnaire, the main content five fingers shoes of the questionnaire is complete financial data. Anti-dumping investigation questionnaire by several parts, general of the contents of each part have a specific purpose. For example, the Commerce Department are generally classified into questionnaire, A and B, five fingers C, D, E, analysis of these five five parts, each part of the form has certain guidance: A part of the objective is to determine TiDaiGuo selection, The purpose is to vibram five fingers determine the part B foreign market price, The purpose is to determine the part C export prices, D part and the part E adjusted to aim is the difference expenses or matters related to the project have comparable. Through detailed and accurate and complete documents and data to prove our export enterprises in products manufacturing, production and sales in accordance with market economy operation in.
In the verification phase should pay attention to the consistency of the data, data calculation, how to draw the clear, and the original data and the data are consistent, statements.
Anti-dumping is a war without gunsmoke in the international competition, how to save yourself from the anti-dumping charges, trade fair position is very important. Enterprises should strengthen the construction of various aspects of yourself, and improve their ability to resist the risk of strong, can prompt anti-dumping.

Processing trade and economic growth of zhejiang an empirical analysis of the function
Pick to processing five fingers trade as a foreign trade in zhejiang province is one of the important ways to foreign trade and economic growth have overlooked, comprehensive use of processing trade, processing trade value coefficient of GDP in zhejiang province and linear regression analysis method of processing trade in zhejiang economic growth has made an empirical analysis of the function. Results show that, the zhejiang province for export processing trade and economic growth, the processing trade has important contribution of each one percentage point increase GDP growth 0.282 percentage points, then puts forward some Suggestions for further vibram shoes development of processing trade.
Keywords processing trade growth empirical analysis
In development, vibram five fingers on the basis of general trade in active implementation of policies to encourage the development of processing trade, processing trade has realized getting outstanding development. From 1979 ~ 2004, China's annual growth of processing trade, and foreign average period than 26.9% high growth by 12 percentage points. Processing trade in exports account for the proportion of the national import from 1980 4.38% growth for 2004 55.3%. Processing trade in our country foreign trade growth and economic development plays an important role. Zhejiang as trade started earlier one of the provinces, the present situation and development of processing trade of economy growth, is worth our concern. 1 the development situation of zhejiang processing trade
From 1992 to 2004 in the decade of zhejiang province, export processing trade into by 1992 to 91.52 billion yuan in 2004 477.34 1 five fingers shoes billion yuan in 2002, especially from the beginning, from the processing trade growth 630.57 billion yuan in 2002 to 2004, the development of 477.34 1 billion yuan, up more than 800 million yuan RMB. Processing trade in zhejiang province in 2004 with new development. Statistics show that vibram the 2004 11 months ago, zhejiang processing trade exports for 100 billion us dollars, accounting for the total export of export growth rate, 4, in the whole of trade status, and began to rise out of some new changes: first, the domestic enterprise engaged in the enthusiasm of processing trade. Long-term since, the national trade policy, the enterprise itself conditions and interests, processing trade, foreign enterprise tendency domestic companies tend to general trade. This change in 2004, domestic enterprises engaged in processing trade enthusiasm has improved significantly. Second, the processing trade processing industry is growing rapidly, carried. In 2004, processing trade from raw material upstream from the general trade links to processing trade, import, through the deep processing chain extension carried until finished export.

2 processing trade in zhejiang province an empirical analysis of the effect of economic growth
2.1 vibram processing trade value coefficient
Appreciation is the measure of processing trade exchange coefficient of the quality indexes, the value added level of export processing trade coefficient of = of processing trade, import/value to improve performance of the coefficient for processing trade expansion in quality.
Can be seen from table 1, zhejiang processing trade value more than 1, and the coefficients in the early 1990s of more than 1 point to nearly 2 points, the level of zhejiang processing trade exports more than processing trade, processing trade imports in trade surplus. vibram shoes On the whole value coefficient, zhejiang rising trend of processing trade ShunChaE increase gradually, enhanced export force.
Processing trade in zhejiang 2.2 analysis of GDP
Processing trade of the GDP of GDP growth that has a few percent by processing trade, i.e., the contribution to economic growth, import and export processing trade with the contribution of GDP growth between the product. Pull degrees = (train X - train M) GDP growth of GDP, train/result in table 2.
From table 2 can see, in the early 1990s, the processing trade of zhejiang net exports of contribution to GDP growth of negative relationship between. Because the zhejiang in the early 1990s private enterprise to thrive in processing trade, processing equipment imported, such trade import and export, and only in zhejiang processing trade imports from the overall than exports. From the middle of 1990s, quite in zhejiang province, on the basis of the private enterprises in processing trade of some enterprises set up their own production capacity, so five fingers shoes in the mid 1990s, zhejiang processing trade, processing trade surplus began with the national economic growth of import and export of zhejiang province has positive correlation of national economic growth and increasing degrees of pulling, the general trend of rising.
230 processing trade of zhejiang economy growth function of linear regression analysis
Processing trade of GDP in zhejiang pulled on the basis of analysis of the degree, the relevant data, through selecting establish GDP and processing trade import and export volume and GDP lag issue of the econometric model, the empirical analysis. In order to reduce the volatility of the data, better explain the relationship between variables, improve fitting effect, this paper GDP, processing trade imports and exports of trypanblau. Establish binary regression model: a + b = ㏑ five fingers GDP ㏑ GDP (-1) vibram five fingers ㏑ c + + u TJ: ㏑ GDP ㏑ TJ, GDP, processing trade ㏑ export total GDP (-1) - GDP (-1) will be relevant data into SPSS, the output is as follows: ㏑ GDP 1.862 = 0.594 + ㏑ GDP (-1) 0.282 + ㏑ TJ T: (7.585) (8.559) (4.685) 2.107 = = 0.996 DW R2 statistic - 1335.128 = F

From the above results concluded: (1) the equation and degree high, high, show 0.996 R square meters above the explanatory vibram equation, high reliability. All the parameters estimator is passed inspection, show ㏑ GDP (-1), a significant ㏑ TJ and constant. Can be seen from the value of the equation is DW sequence of random variables does not exist, 2 use of equations amraphel riise method, and inspection heteroscedastic stepwise regression testing more independent from the test of linear. Through the model test not exhibits heteroskedasticity and multiple linear altogether.
Can be obtained by the regression model, the processing trade to boost GDP growth, processing trade each 1 billion yuan, GDP growth will 0.282 billion yuan. Processing trade of GDP is the role of zhejiang province, mainly because the main means to foreign trade, processing trade generally accounted for only two exports into the proportion of the country, and 30% of processing trade with the situation of 1980 to form a large gap, the proportion of foreign trade on processing trade imbalances that promote economic limit.
Three conclusions and Suggestions
The various data and empirical analysis results show that the processing trade of zhejiang economic growth has certain stimulative effect. While the development of processing trade, five fingers shoes and to achieve the trade, trade risk diversification, expanding exports, alleviate employment pressure, has the extremely vital significance. Therefore, it puts forward the further processing trade development vibram shoes Suggestions:
(1) the increase of processing trade promotion, eliminate long enterprise that processing trade industry by two out of foreign control is short of the industrial development of processing trade, and promote prejudice the development of zhejiang province. The government set reasonable public bonded warehouse, to provide convenient and processing goods carried low transaction platform.
(2) general trade, processing trade development, promote driven transformation and upgrading of processing trade. Zhejiang general trade, although in the first, but go still is a low cost, low price, and because of the lack of old brand and technology, these products in the international division of labor, the international market in a low negative situation, face is not only, more difficult trade friction over trade vibram five fingers barriers. Therefore, we should consolidate zhejiang general trade in the meantime, driven by paying more attention to five fingers the general trade, processing trade development of processing trade barriers to trade by crossing, enhance the technical level, the industry upgrad road. At the same time, based on the comparative advantage of general trade, encourage and guide enterprises generally export trade marketing channel advantages, mature processing manufacturing, promote the transformation and upgrading of processing trade, processing trade development characteristic of zhejiang province.

Pick to economic globalization and trade protection enlargement is a pair of contradictory. To promote the development of economic globalization in the development of national economy, but trade protectionism in developing countries to pay a heavy price. Discusses the benefits of economic globalization, five fingers and also points out the new trade protection under the background of globalization and causes
Keywords economic globalization free trade protectionism
Chinese F741.2 literature classification number identification code

1 the background of economic globalization
According to the international monetary fund of globalization, globalization refers to the definition of goods and services to multinational trading and international capital flows and form of increased and the wide spread quickly to the world economy, strengthen vibram shoes mutual dependence. While five fingers shoes economic globalization, refers to the goods and production factors beyond the borders, international trade, international investment and international finance, the rapid development of high technology, widespread, the multinational companies, causing all prominent role highly related economic activity, the world economic integration and integration of economic phenomenon with unprecedented process.
Economic globalization is a historical process: hand worldwide countries, regional economic intertwined, mutual influence, blending into a unified whole, namely the formation of global market "," On the other hand in worldwide economic behavior established norms of global rules, and establish a basis of economic operation of the global system. In this process, the market economy skillfulness in the global scope, production elements within the free flow and optimized allocation. Therefore, the economic globalization refers to the factors of production across borders, in the global scope free flow and other countries and regions merged into the whole process in history.
2 the effect of economic globalization
Economic globalization is the world economic development to a certain stage of the inevitable result. From the perspective of economic globalization, considered vibram in economic activities within the scope of interdependent world, especially in the form of a global market, capital of national boundaries in beyond the global free flow and resources allocation in worldwide. But when we examine the effects vibram five fingers of economic globalization, we should pay attention to its two sides.

Through it, the local government policies and measures in official information can quickly convey to the farmers and enterprise, at the same time, enterprises and farmers can reflect the needs and timely feedback to the relevant government departments, Secondly, the industry association is contact with external changyang county fire flat bridge, such as industry association with ccpit, another can vegetable base, positive and quarantine orgnaization, provide product supply and demand information communication, organization learning, Third, the industry association of enterprises to improve the international negotiations and international five fingers shoes marketing ability, if once occurred in abroad, dumping accused by industry association can also offer legal support, Fourth, industry associations can be launched for enterprises producing supervision. In addition, except industry association, also can build modern agricultural research and development of rural agent intermediary organization, etc.
Introduction of foreign vibram shoes capital, the development of 3.4 vegetable processing of leading enterprises
So far, ChangYangXian or a counties, financial capital cannot sufficient supply of economic development. Thus for the further development of vegetable industry, fire flat mountain is necessary to increase investment, especially the advanced processing technology and market of shipping, foreign capital.
3.5 to strengthen network information infrastructure construction
ChangYangXian government established the "information network" has vibram been in changyang county trial operation process. Through this website, can provide five fingers to the farmers and enterprise supply, price information, vegetables and abroad vibram five fingers market supply and demand and price of vegetables, the change trend of information should be encouraged to have certain economic basis, and the farmers buy computers connected to the Internet.

China and Europe textile trade dispute with "the product life cycle theory"
According to pick the Vernon product life cycle theory, "product" also add recession has completed the new industrial structure adjustment, the new product creates new market demand and the remaining sum of the product must be higher than market demand for products ", "in the market demand, a mixed economy today, five fingers shoes the industrial transfer must consider the factors.
Keywords textile trade dispute sunset industry product life cycle

On vibram shoes June 11, 2005, the eu will eventually solve textile trade dispute over recent agreement, to avoid the bilateral trade friction further upgrade. But the beauty industry not buy central mode of "sunset industries, U.S. representative organizations" American textile manufacturers association, in the two countries to solve textile trade, they will continue until the issue to the government more Chinese imports. As of August 31, due to late in textile dispute and position on the vibram five fingers outside, still have great expectations by remote China fourth round Beijing ended without consultation.
As is known to all, textile industry is a labour-intensive, compared with the developed countries is "the sunset industry", therefore, we couldn't help thinking of the product life cycle Vernon theory.
The mid 1960s, Harvard University professor in America Vernon phenomenon of direct foreign investment enterprises as the research object, puts forward the direct five fingers investment of multinational company product life cycle theory. Vernon's product life cycle theory to the product life cycle in each phase of the production of international industrial transfer changes to explain the phenomenon. The theory is that, the enterprise with foreign investment activity, the enterprise product cycles in foreign direct investment is periodic motion products, production condition and competition due to changes in the conditions of making decision. Vernon one product life cycle divided for innovation, mature and decline in three stages. In the first stage of the product life cycle, technology innovation, because the product demand elasticity, cost less to enterprise manufacturing location vibram choice between the difference, therefore, the product in domestic, general foreign market demand on exports meet basic. In the second stage of the product life cycle, the product technology at home and abroad, and gradually mature product demand expand product price elasticity to reduce cost, increase the demand is very urgent. At the same time, the product is stable, generic type, technical advantages.

Due to competition and worried about the loss of overseas market and enterprises have shift production to foreign investment, in areas with income level and technical level of the region near the homeland. The third stage is the product of recession, the product has five fingers shoes now phase, standardization, enterprise technology completely lost, product competitive advantage around the price. In order to reduce cost, the enterprise will move production to lower labor costs of countries and regions, to extend product life cycle, therefore, the industrial transfer five fingers the enterprise mainly flows to developing countries. Vernon think, in the product, the monopoly enterprises recession stage or oligopolistic status has ceased to exist, the competition between enterprises is based on prices and costs. This enterprise is most concerned about looking for the production of low cost, low labor costs and location of the developing countries, and become the best choice of multinational companies producing area. He thinks, the process vibram shoes requires a lot of labor inputs to most likely to transfer product standardization production in developing countries. In developing countries, the product or production to domestic supply domestic market or sold to other countries.
Overall, the textile industry is the eu countries and the United States is one of the advantages of traditional industries. In the majority time, Europe and the United States both in textile production and trade, technology and craft innovation on the leading position in the world. But the textile industry is labor-intensive industries, one of the high cost of labor and costs, has lost the competitive advantage, according to the product life cycle theory, the developed countries should be transferred out of the industry to obtain comparative advantage. However, the European Union and the United States still exists, the textile industry is a strong "sunset industry", but also often with China in the trade and industry back again. vibram This is the product life cycle and the theory of "the third stage theory" product conflict. Think carefully, Vernon product life cycle of the theory of "the third stage theory" includes "the manufacturer is relatively competitive oligopolistic or monopoly, not the" this hypothesis, should also include such conditions. It is (1) developed countries in "industry", the recession has started a new stage of development and production of products, and must be "sunset industry" and the production time and space on the coexistence, i.e. the adjustment of industrial structure has been completed. (note: "the sunset industry", "industry" transfer part of what is left after a part). (2) new products developed countries create new market demand, and the rest of the sunset vibram five fingers products created the remaining sum of greater market demand for products ", "to create market demand, or developed countries will suffer. Use formula is: D1 + D2 said > D3 (D1 said the new industrial market demand, said the sunset industry D2 market demand, said the original inheritance D3 market demand). From this model, we can analyze if D3 is big enough, when D1 must, D2 bigger also. If this will be transferred, namely all industries = 0, D2 will appear equation, this right side < equation of developed countries, they will shrink demand will suffer. (3) in the mixed economy, the industrial transfer must consider the factors. If these three conditions are not met, and the recession in the products of industry, developed countries phase shift out not easily.

Developed countries not only transnational enterprises transfer cost, also considering above three conditions. It can better explain China and Europe textile trade disputes, and product life cycle theory is not contradictory. First, a condition is easy to vibram five fingers understand, if new industries and the sunset industry is not on time, space adequately the full coexist, also is not to adjust the industrial structure adjustment, with or without vibram sufficient industrial transfer could not fully. According to the scale and textile industrial structure change trend, the eu member states can be divided into three groups. The first group is the high level of industrialization, textile has basically completed industrial structure adjustment of countries, including Britain, Germany, the Netherlands and Sweden, Denmark, Finland, is this not support even to China textile restrictions against European countries. The second group is the high level of industrialization, textile production industry structure adjustment to fully, including France, Italy, Spain, Portugal, is the requirement of Chinese textile limited highest state. The third group was relatively low industrialized level of some new accession countries. This group of countries and can be subdivided into including Poland and the Czech republic, Hungary, Slovenia, textile production power, as well as the Baltic country textile production, these countries with low labor costs, the advantages of textile industry in the production and processing of labor-intensive. This group of China national textiles "shock" of real nature will stand very much to support the limits of the camp. Secondly, we come to the second condition. European textile industry is a strong "sunset industry", because the right five fingers shoes equation is enough big, so D2 D3 has great market demands are. Then developed countries will consider first enterprise market demand, and the cost price disadvantage vibram shoes is through the government to seek protection. In the United States, growing the decline of textiles and clothing in the economic importance of auto industry, it is no less than the value added of industry industry automobile industry. At the end of the 1950s, textile manufacturing output of 4% of textiles five fingers and clothing, if the calculated in 1980, it accounts for manufacturing output 5.6%. Although it is difficult to have textile industry, but the advantage to the importance of the eu economy, it still nots allow to ignore.

At present, textile production about 4% of the total industrial output, the eu remains the world's second largest exporter of textiles and clothing. Therefore, textiles and clothing is always an important industrial European and American countries. Reason is enough big, so D2 D3 is very big also. Again, now in the age, a mixed economy of national economy, and fully implement macro management employment policy is all government macro economic management of the first priority. Labour-intensive industries can absorb the employment of large, so the developed countries is not easily lose this important sunset industries. In the United States, textiles and clothing in the vibram shoes economy of employment number than automobile industry, the 1950s, the textile industry employment of American five fingers shoes manufacturing employment of 6%, if the textiles and clothing, it calculated in 1980 manufacturing employment for the 10.6%. In the European Union, the European textile manufacturing employment for vibram 7% of developed countries, so how can let go.
Therefore, the product life cycle theory has its existence conditions, the Chinese and European textile trade dispute vibram five fingers is a normal phenomenon, use the product life cycle theory can explain to him. As you can imagine, if the sunset industry ", "large five fingers market demand and can absorb a lot of Labour, don't give up too easily in developed countries, they will seek to compensate the cost of their government and price disadvantage. We have to adjust the industrial structure, and optimize the mix of export commodities, it is only right choice.

Trade and globalization of economy of developing countries and China
Pick with the economic development of the world and the globalization of trade has become an irreversible trend. In developing countries, the duality of global trade, provide them with unprecedented opportunities, also give to their problems. China is the biggest developing country, China should adopt measures to enhance the competitive in the international market, and reasonable use of trade barriers to protect domestic market, face actively trade globalization.
Keywords trade globalization barriers to trade measures

1 the performance characteristics of economic globalization
Economic globalization is the material foundation vibram for the production of globalization. Production of globalization shown in two aspects: one is the individual enterprise (mainly is a multinational company) to further promote the internationalization of production, management system and arrange beyond borders limitations, 2 is a multinational company and its five fingers shoes branch vibram shoes between their comparative advantages, establish global production system, the international division of labor is more refined. In recent years, transportation, communication, and by the development of information technology, the enterprise can drive in the global scope and optimize the allocation vibram five fingers of resources is conducted on the basis of all kinds of production. More and more companies, operating out of the borders of globalization, transnational become production. Multinational five fingers companies in the world economy plays a leading role. They rely on competitive advantage, and implementation of the global optimal allocation of resources and the combination of factors of production, saving the production cost and improve the economic efficiency of enterprises not only make multinational companies to global economic growth to play a big role in promoting multinational companies, but also to become the main channel economic connection between countries, deepen economic interdependence and influence, but also brings trade liberalization.