摘要
会计作为一种管理活动,其发展的根本动力来自社会、经济环境的变化。我国加入WTO后,财务管理环境变得更加复杂,与国际会计惯例接轨也愈加迫切,这一方面给我国的会计人员带来了机遇,另一方面也带来了挑战。
Accountancy, as an administration, obtains its basic- motive power from the variations of societies and economic environments. After the entrance into WTO, the administrative environments in financial affaire of our country will become more complex, and it will be more imperative to be geared to the international practice in accountancy, which, on one hand, brings our accountants good luck, and on the other hand, challenges.
