加入WTO:中国高等会计教育面临的挑战与对策

Entry into WTO:challenges faced and countermeasures delibrated by higher accounting education of China

本文以中国加入WTO为背景 ,系统阐述了我国高等会计教育面临的挑战。在此基础上 ,提出了我国高等会计教育为适应WTO对会计人才的教育要求应采取的对策。本文在高等会计教育界同行研究的基础上 ,提出了一些新的论据和观点。

This article illustrates systematically the chanllenge that our higher accounting education is being confronted against the backgrand of WTO entry,and accordingly propose the countermeasures our higher accounting educaiton should take to adapt to WTOs reguirements for training accounting personnel.This paper is designed to put forword some new standpoints and arguments on bases of other researcher's work in this field.