中文摘要：

研究当事国反倾销的相关规制及运作流程,是胜诉国外对华反倾销指控,构建反倾销长效预警机制的关键。中国企业历经一年半艰苦应诉土耳其长丝纱线案的反倾销调查,最终反倾销税率由初裁38.47%大幅降低至10%。此次胜诉为中国纺织企业应对反倾销调查及应诉反倾销案提供了丰富的经验。会计支持对反倾销调查至关重要,应对反倾销指控的关键在于有效的会计举证和抗辩。基于土耳其反倾销调查执行和裁决方面的随意性这一特点,相较于倾销发生后的积极应诉,做好提前预警工作显得尤为重要。反倾销预警机制的建立需要政府、行业协会和企业发挥＂三体联动＂功效,三者缺一不可。反倾销预警信息库和反倾销预警指标体系的建立是构建反倾销预警机制的两个主要部分。

英文摘要：

To study the anti - dumping regulations and operation process of the country concerned is a key to winning anti - dumping cases against China and constructing long - term anti - dumping warning mechanism. After Chinese companies＂ tough response to Turkey filament yarn anti - dumping investigation for one and a half years, the anti- dumping tax rate is sharply reduced to 10% from the initial 38.47%, and this successful case provides rich experience for Chinese textile companies to deal with anti - dumping investigations and respond to anti - dumping ca- ses. Accounting support is crucial to anti - dumping investigation, and the key to tackling anti - dumping accusation is effective accounting proof and defense. Now that the Turkish anti - dumping investigation shows some arbitrariness in implementation and adjudication, early warning mechanism is vital compared with an active response after the e- vent. The construction of anti -dumping warning mechanism calls for a close tripartite cooperation between govern- ment, industry association and enterprises involved, and the main task for constructing anti -dum mechanism is to construct anti dumping warning information database and anti dumping warning index ping syste warning m