Anti - dumping is not purely legal issues, which relate to accounting disputes. From the accounting point of view, exports of lack of environmental costs, the rise of anti - dumping is an important reason. To enhance the appearance of anti - dumping proof of the effectiveness of the accounting, export enterprises should provide accurate and complete information on the environmental costs, for which, under the proposed product life - cycle theory to define the environmental costs, changes in the use of cost - method combined with acti...