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.