加入WTO对我国会计发展的影响及对策

Effect and Method on Joining WTO About Account Development in our Country

加入WTO后,我国会计首先面临与国际会计的接轨、协调问题,同时,会计环境发生深刻变化,这就要求调整我国现有的会计规范体系、会计模式和个别特种会计在会计体系中的地位,以及一些重要的会计处理方法,以尽快适应国际化的要求.

After joining WTO, Account of our country is faced with problem about international account connection. The environment is changing deeply. This will demand to adjust our country existing account standard system and pattern, status about individual specific account in the account system, and some imporant method about account treatment. All these will adapt international requirement as soon as possible.