金融危机以来,各国贸易保护措施有抬头趋势,我国光伏、无缝钢管等行业均遭受别国反倾销,对行业发展造成极大负面影响。本文对倾销行为判定及其与成本、价格的关系进行了分析,并以反倾销为视角,比较了中美企业成本核算的差异,在此基础上提出了优化产品定价策略以避免遭遇反倾销的对策建议。 Since the financial crisis, trade protection measures in various countries have been on the rise. Anti-dumping measures against other industries in China such as PV and seamless steel pipe industry have caused great negative impact on the development of the industry. This article analyzes the judgment of dumping and its relationship with cost and price, and compares the difference of cost accounting between Chinese and American enterprises from the perspective of anti-dumping. Based on this, it puts forward some countermeasures and suggestions on how to optimize product pricing strategy to avoid encountering anti-dumping .