加入WTO对中国会计的新要求

New demands for Chinese accounting after becoming a member country of WTO

拿到WTO的入场券是中国改革开放进程中具有历史意义的一件大事,它意味着我们将直接融入国际市场的竞争中去.作为世界经济大家庭的一份子,就要按照国际规则办事,本文把社会简单的假定为政府、企业、个人三种角色,放置于会计这一具体行业中,研究它们在新的经济条件下面临的影响及今后的发展.

Possessing a admission ticket of WTO is a historic event in the course of China's reform and openness,which means we will take part in the rivalry in the international market directly.As one of the countries in the world economy we ought to act on the international regulations.This paper defines society as government,enterprise and individual to be put into the specific accounting profession to study the effects they are going to face in the new economic conditions and the Chinese accounting trend in the future.