加入WTO对我国会计服务业的影响及发展对策

On the Countermeasures of the Effect and Development of Accounting Service Business of Our Country when Entering WTO

本文在说明WTO关于会计服务贸易总协定规则的基础上 ,详细论述了我国会计业所面临的机遇和挑战 ,加入WTO后对我国会计核算、会计制度和会计人才培养等方面的影响。同时在历述我国各项会计改革的基础上提出了进一步改进我国会计业的对策。

Based on the exploration of WTO concerning the general trade principles of accounting service,the paper discusses in detail the opportunity and challenge facing our accounting business and the effect on the accounting,accounting systems and the training of account talents and etc.Meanwhile the paper puts forward the countermeasures for further improving the accounting business.