谈谈加入WTO后我国会计的发展策略

The Strategies of Developing Chinese Accounting After the Entry into WTO

在我国加入WTO后,我国的会计环境从国内环境主导转向国际环境主导,这种新的会计环境对- 会计准则的制定、会计理论的研究、会计教育改革及会计服务市场的建设等方面产生重大影响。因此。 要适应加入WTO后的会计环境需要,必须重塑会计的发展策略。

After the entry into the WTO, it is a necessary that the accounting environment in China should be oriented to international accounting practices. This will give a great influence on the constitution of accounting standard, the research of accounting theory, the reform of. accounting education, the construction of accounting market, etc. In order to adapt to the new accounting environment, the strategies of developing accounting in China must be reconstructed in time.