加入WTO对我国会计的影响及对策

Challenges and Countermeasures Facing Chinese Accountancy after China's Accession into WTO

加入WTO后 ,对我国的政治、经济生活都将产生重大的影响。会计也同样在会计准则、会计制度、会计风险、会计市场等方面面对新的机遇和挑战。本文从入世后会计环境的变化对会计的影响入手 ,分析了我国会计应采取的对策。

China's accession into WTO will have great influence over China's political and economic life.Accordingly,Chinese accountancy will have to meet the challenges and new opportunities in accounting principle,accounting system,accounting risk and accounting market.Analyzing from the influence over accountancy exerted by the change of accounting environment,this article presents the countermeasures that Chinese accountancy should adopt to meet the challenges.