我国是世界上最大的鞋类生产和出口国,而欧盟是我国第二大鞋制品出口市场。但是,从2005年开始欧盟对我国的制鞋企业开始有计划的反倾销,使得我国的制鞋企业受到重大的打击。本文通过对欧盟反倾销法的理解和认识,从会计角度分析制鞋业面对反倾销时存在的内部和外部的问题,并提出制鞋企业可从会计方面实施的对策。 China is the world’s largest footwear producer and exporter, while the EU is the second largest exporter of footwear in China. However, starting from 2005, the EU started a planned anti-dumping on China’s shoe-making enterprises, causing a serious blow to China’s shoe-making enterprises. Based on the understanding and understanding of EU anti-dumping law, this paper analyzes the internal and external problems facing the footwear industry in the face of anti-dumping from the accounting point of view, and puts forward the countermeasures that shoe-making enterprises can implement from the aspects of accounting.