加入WTO对我国会计的挑战及对策

WTO and Chinese Accounting

加入WTO是我国会计改革与发展的重大机遇 ,但也带来了巨大的挑战 ,本文从会计理论的重构、会计实务的创新、会计市场的开放三个方面对WTO带来的影响进行了论述 ,以供广大会计人员参考。

While China's entry into WTO bringsagreat opportunity for the reform and development of Chinese Accounting,it also brings great clallenge for Chinese Accounting.From three aspects the paper states on the impact of China's entry into WTO on Chinese Accounting for reference.