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WTO是经济全球化的产物,WTO旨在消除国家之间、地区之间关税、非关税贸易障碍,实现资金、人才、信息、商品全球流动。中国加入WTO后,必将对国内经济发展与社会进步产生深远的影响。会计作为经济管理信息系统的重要组成部分,国际通用商业语言也将感受到它的重大的、多方面的影响。一、加入WTO对我国会计的主要影响1.加速我国会计准则国际化步伐世界各国基本上都制定相应的会计准则来规范本国的会计工作。我国财政部也先后颁布了一系列准则,这标志着我国的会计改革已初步与国际惯例接轨。但入世以后,国际贸易的扩大、资本市场的开放、外资银行的加入、国际结算业务的增加,
WTO is the product of economic globalization. The WTO aims to eliminate the barriers of tariffs and non-tariff trade among countries and regions and realize the global flow of funds, talents, information and commodities. After China joins the WTO, it will certainly have a profound impact on the domestic economic development and social progress. Accounting as an important part of economic management information system, the international common commercial language will also feel its significant and multi-faceted impact. First, the accession to the WTO, the main impact on China’s accounting 1. Accelerate the pace of internationalization of China’s accounting standards All countries in the world have basically formulated the corresponding accounting standards to regulate their accounting work. China’s Ministry of Finance has also promulgated a series of guidelines, which indicates that China’s accounting reform has been initially in line with international practice. However, after China’s accession to the WTO, the expansion of international trade, the opening of capital markets, the accession of foreign banks, the increase of international settlement business,