加入WTO,使我国的对外贸易发展既面临着难得的历史性机遇,又存在着多方面的严峻挑战。外经贸企业的会计工作需要及时对国际上先进的处理方法和全新的会计思想进行消化和吸收,制定适合我国国情的 With the accession to the WTO, China’s foreign trade development not only faces a rare historical opportunity, but also presents many severe challenges. The accounting work of foreign economic and trade enterprises needs to timely digest and absorb the advanced international treatment methods and brand-new accounting ideas, and work out a plan that suits our national conditions