加入世界贸易组织,对我国的企业业说,这既是一种新的挑战,又提供了新的机会。1993年《企业会计准则》实施以来,我国的会计工作发生了翻天覆地的变化,在进一步地与国际惯例接轨,但不可否认,会计的核算体系和报告体系中,还有许多方面不完善和“方言”存在,需要进一步的改进和完善。 Joining the World Trade Organization said to our country's enterprise industry that this is both a new challenge and a new one. Since the implementation of the “Accounting Standards for Business Enterprises” in 1993, tremendous changes have taken place in our country's accounting work and are further in line with international practice. However, it is undeniable that there are still many aspects of the accounting system and reporting system that are not perfect and that dialects "There is a need for further improvement and improvement.