The privies in the anti dumping investigation procedure,including applicant,defendant and other parties concerned,have their own rights as well as duties.

This paper selects 24 list companies that apply antidumping investigations in Shanghai Stock Exchange and Shenzhen Stock Exchange act as investigative sample.

This paper defines and analyzes the following contents in the anti-dumping investigation,such as production costs,fair value attributes,the accounting standards of the market economy status and the accounting system in anti-dumping investigations.

EU provides for the anti-absorption investigation on the basis and in furtherance of anti-dumping investigation,with a purpose of filling gaps left over by anti-dumping investigation and imposing further duties against dumping products that have absorbed the effects of the duties already in place.

When the business is growing with good prospect,BGRIMM unexpectedly encountered the anti-dumping investigation by European Union.

During the period of 19952005 since WTO s founding,antidumping investigations or antidumping measures were frequently initiated or implemented against the foreign imports according to WTO antidumping agreements and each country s domestic antidumping policy throughout the world.