对加入世贸组织后我国会计信息披露的思考

Thoughts on the Disclosure of Accounting Information after China’s Accession to the World Trade Organization

世贸组织的透明度原则与会计信息的披露客观上存在着紧密联系 ,加入世贸组织后我国会计信息的披露应该正确处理各利益方的关系 ,在会计标准的制定。

The transparency principle of the WTO is closely related to the disclosure of ac counting information. After China’s accession to the WTO, we should, in the dis closure of accounting information, properly handle the relations between differe nt interest groups, and give expression to the transparency principle the WTO wh ile conforming to China’s actual conditions in terms of the formulation of acco unting standard and the disclosure of accounting information.