摘要
加入世贸组织后,在会计准则方面中国将更多地受到国外会计学研究成果的影响,会计制度面临尽快与国际会计规则接轨的问题。在会计体系方面,要建立统一的以会计准则为核心内容的会计规范体系;在会计实务方面,要加快创新的步伐,以满足国内改革形势的需要。
After entering WTO, the achievements of foreign accounting study will have a great impact on the Chinese account principles. Accounting system is faced with the problems of being in conformity with the international accounting rules. With regard to the respect of the accounting system, a standardized system which was focused on the accounting principle should be established. In the respect of accounting practice, the pace of innovation must be accelerated so as to meet the need of the situation of reform.
