WTO与中国会计制度国际化问题的研究

WTO and the Internationalization of Chinese Accounting System

会计国际化是世界会计发展的必然趋势。随着中国加入世贸组织,中国会计制度国际化进程进一步加快。文章讨论WTO与中国会计制度国际化相关问题,以会计制度国际化的实质为起点,借鉴国际经验,探讨WTO对中国会计制度国际化的影响,并提出相应的对策与建议。

Accounting internationalization has been the general tendency of accounting development in the whole world. With the entrance into WTO China's pace toward internationalization is being accelerated. With an analysis of the nature of the internationalization, this thesis discusses the impact of WTO upon Chinese accounting system and put forward corresponding strategies to cope with the new situation of globalization with references from foreign experiences.