WTO下加强大中型国有企业会计工作的思考

Considerations about Strengthening the Accounting Work of the Large-and-medium Sized State-owned Enterprises after WTO Entry

我国加入世贸组织对企业的财会工作产生了重大的影响。结合企业会计工作的实践,提出了WTO下搞好大中型国有企业会计工作的对策和建议,即尽快规范会计工作秩序、建立和完善企业财务管理的内部控制制度以及提高企业财会人员的业务素质等。

The WTO entry of China produces important influence on the accounting work of enterprises. Connecting with the practice of enterprise's accounting work, this paper puts forward some countermeasures and suggestions about strengthening the accounting work of the large-and-medium sized state-owned enterprises after WTO entry, that is to regulate the order of the accounting work as soon as possible, establish and perfect the internal control system of enterprise's financial management, and improve the quality of enterprise's accountants, etc.