加入WTO对我国会计的影响

The lnfluence on Our Accounting from the Acceding to WTO

我国加入 ＷＴＯ已迫在眉睫，人们对其影响有多种猜测。在研究了 ＷＴＯ与中国的基础上，着重分析了加入ＷＴＯ对于我国会计的影响：一是对会计准则的影响；二是对会计体系的影响；三是对会计计量的影响；四是对会计界及会计人员的影响。

In this article, the author analyses the influence on our accounting from the acceding to WTO of our country, including the influence on the accounting norms, accounting system, accounting measurement as well as the accountants.