入世前我国相关会计问题的研究

Research on the Related Accounting Issues before China's Entering WTO

加入世界贸易组织是经济乃至政治生活中的一件大事，必然会对社会生活的各方面都带来冲击。会计作为经济管理工作的一个部分，承担着反映和监督经济运行的职能。因此，入世前有必要结合我国实际开展对战略管理会计、人力资源会计和无形资产会计等的研究。

Entering the World Trade Organization is a major issue in both economic and political life. And it must be pounding the aspects of social life. Accounting, as a part of economic management, undertakes the functions of reflecting and supervising the economic applications. So, before entering the WTO, China should, in the light of China's reality, carry out the researches on the strategical managing accounting, human resoures account- ing and the intangible asset accounting, etc. Only by doing so can we further give full play to the accounting functions.