试论WTO环境下的我国会计发展取向

Discussion on the Developing Direction of Our Country's Accounting in WTO Environment

加入WTO后,企业跨国经营和引进外资会明显增加,新的国际会计业务将不断出现,而会计作为国际贸易通用的语言将会发挥更加重要的作用。论述了WTO环境下我国会计规范的发展取向、会计服务市场的发展取向和会计电算化的发展取向。

After WTO entry, the transnational operation and foreign funds introduction of the enterprises have increased obviously, the new international accounting businesses occur continuously, and being as the general language in the international trade, the accounting will play a more important role. This paper discusses on the developing direction of our country＇ s accounting regulation, the developing direction of the accounting service market,and the developing direction of the accounting computerization.