中国在入世5年保护期过去后,已成为遭受反倾销案件最多的国家。而企业胜诉率只徘徊在30%左右,败诉的原因不一而足。反倾销问题,不仅是法律问题,而且是会计问题。法律条文是以会计信息为内容从而对诉讼起决定性作用,而调查机关与有关当事人会在反倾销调查发起后迅速卷入到一场关于成本与价格的会计争论中。本文主要对反倾销会计所存在的问题和解决方案进行了分析。 After the protection period of five years of accession to the WTO has lapsed, China has become the country that suffers the most anti-dumping cases. The prevalence rate of enterprises hovering at only about 30%, the reasons for losing. Anti-dumping issues, not only legal issues, but also accounting issues. The legal provisions take the accounting information as the content and thus play a decisive role in the litigation. However, the investigation authorities and the parties concerned will soon be involved in an accounting debate on costs and prices after the initiation of the anti-dumping investigation. This article mainly analyzes the existing problems and solutions of anti-dumping accounting.