In this paper a point of view is expressed that the fairness of accounting measurement in anti-dumping holds a vital status. It should be considered fully that the positive connection exists between the anti-dumping and the fairness of accounting measurement and it is very important to anti-dumping.The fairness in accounting measurement is the extending of fair trade of WTO. However

the difference between the standards of China's accounting and international accounting to certain extent does exist. In this paper

the fairness in accounting measurement in view of identification

transparence

international coordination and objective justice are expounded. It is concluded that in the process of anti-dumping

the identification of fairness in accounting measurement rests with present value and historic cost of market economy. The transparence is the premise of fairness in accounting measurement. The necessary and possibility exist in international coordination

The objective market condition in setting up the fairness in accounting measurement should be taken into account and the unity

different arrangement

utility and reliability be embodied.