In recent years, The United States has repeatedly identified Chinese State-owned Enterprises as “public body”, which made the countervailing situation that China is facing with even worse. Although the Appellate Body in the DS379 established a new standard in order to identify what is “public body”, having supported China’s position of “governmental authority”, the US implemented the decision through the means of conscious delay and circumvention of the implementation, and finally US decided that the related State-owned Enterprises are still “public body”. In order to effectively guarantee the favorable result for China, it is necessary to carefully study the rules of US implementing the WTO Rulings in trade remedy cases, as well as the concrete practices of US implementing the WTO public body decision, so as to consider the further countermeasures.