中国会计发展趋势

WTO and the development tendency of Chinese accounting

会计环境决定了会计的发展和变化。加入WTO将对我国社会经济生活产生重大影响。会计作为经济管理信息系统的重要组成部分 ,自然也不例外。本文从会计环境的转变中探讨会计发展的最新态势 ,以寻求新的发展契机。

The development and transform of accounting are determined by the accounting environment.The entry to WTO will make great impact on Chinese society and economy.Accounting,as an important part of economic information system,without exception,will be influenced.In the article,from the transform of accounting environment,I will discuss the new tendency of accounting development to search new development opportunity of Chinese accounting.