我国加入WTO后会计的变革

On the Transformation of Accounting after WTO Entry of China

从变革会计规范体系,改变思想观念,健全会计组织机构,会计模式、会计核算内容以及提高会计人员自身能力和综合能力等方面阐述了会计内容的变革,以适应我国加入WTO后面临的激烈竞争环境,迎接国际化的挑战与考验。

This paper expounds the transformation of the contents of accounting form aspects of transformation of accounting standard system, alteration of ideological concept, perfection of accounting institutional framework, accounting mode and accounting contents, and improvement of the professional ability and comprehensive ability of accountants, etc. in order to fit in with the sharp competitive environment after WTO entry of China and receive the challenge and ordeal of internationalization.