一、加入WTO后对会计人员的影响加入WTO后,会计作为记录与报告企业经济活动的“国际通用商务语言”,受到极大的冲击。首先,会计工作国际化,要求有跨国性的专业人才,如国际会计信息披露、国际合并报表的编制及我国会计准则向国际会计准则和国际会计惯例靠拢。第二,会计工作现代 I. Impact on the Accounting Staff after China’s Accession to the WTO After China’s accession to the WTO, accounting has been greatly affected by the “international common business language” of recording and reporting the economic activities of enterprises. First of all, the internationalization of accounting requires transnational professionals, such as international accounting information disclosure, preparation of international consolidated statements and the convergence of Chinese accounting standards with IAS and international accounting conventions. Second, the accounting work is modern