It is a new issue worthy of discussion whether accounting has a function of response to lawsuits in the antidumping cases. In the practice of antidumping, accounting information is the prerequisite to determine whether there is dumping and whether it is necessary to take corresponding actions. The fact that traditional management tool mismatches the demand of antidumping accounting information which weakens the accounting functions, and impedes the antidumping actions to some degree. In the practice of antidumping, accounting should not only take the roles of accountin...