入世后我国会计存在的问题及对策

The problems and countermeasures of the accounting in our country after we join the WTO

加入WTO后 ,我国会计存在的主要问题是会计准则的国际、国内协调较差 ,政府角色太浓 ,会计假设、会计计量概念不清等。解决现存问题的对策是完善会计准则 ,加快会计理论研究 。

China has been one of the members of the WTO formally.The existent problems are:The overseas and interior coordination of the accounting standard is a little poor. The government give too much interference.The conception of accounting assumption and measure is not clear ,etc.The tactics to solve the existent problems is to make the accounting rules perfect,speed up the study of accounting theory, open the accounting market to public actively and reliantly.