摘要
阐述了加入WTO后我国会计面临的挑战,包括我国会计准则面临的挑战,电子商务发展对我国会计的挑战,传统会计假设及我国会计人员素质面临的挑战。
This paper expounds the challenges faced by Chinese accountants after WTO entry, which include the challenges faced by our country's accounting principles, the challenges of the development of E-commerce on Chinese accountants, and the challenges to the traditional accounting assumptions and the qualities of Chinese accountants.
出处
《科技情报开发与经济》
2006年第4期140-141,共2页
Sci-Tech Information Development & Economy
关键词
WTO
会计准则
会计假设
会计人员素质
WTO
accounting principles
accounting assumptions
quality ol accountants