会计作为企业间贸易交往的媒介，作为一门国际通用商业语言，在中国加入ＷＴＯ后的作用将更加重要。加入ＷＴＯ，意味着资本流动更加国际化，筹资渠道和投资方向更加多元化，企业运作方式更加复杂化；加入ＷＴＯ，要求按国际法则办事，中国会计要与国际会计接轨，会计国际化的? Accounting as a medium for trade exchanges between enterprises, as an international common commercial language, the role of accounting after China’s accession to the WTO will become even more important. Accession to the WTO means more international capital flows, more diversified financing channels and investment directions, and more complicated operation of enterprises. After China’s accession to the WTO, it is required to act in accordance with international laws. Chinese accounting should be integrated with international accounting and internationalized accounting.