论文部分内容阅读
加入WTO,意味着我国企业需要按照国际惯例开展贸易活动,会计作为国际贸易交往通用的语言,将会发挥更加重要的中介作用。随着我国加入WTO步伐的加快,大量国外的会计思想和观念将会涌入我国,越来越多的国外会计师事务所将进入我国的会计市场开展业务,为国内企业提供会计服务。这既是推动我国会计改革与发展的重大机遇,也给我国会计理论、实务带来了巨大的挑战。本文试就我们将要面对的挑战及其应采取的对策作些探讨。
The accession to the WTO means that Chinese enterprises need to carry out trade activities in accordance with international practices. Accounting, as a common language for international trade exchanges, will play an even more important intermediary role. With the accelerating pace of China’s accession to the WTO, a large number of foreign accounting ideas and concepts will flow into our country. More and more foreign accounting firms will enter the accounting market of our country to conduct business and provide accounting services to domestic enterprises. This is not only a great opportunity to promote the reform and development of accounting in our country, but also presents a huge challenge to our country’s accounting theory and practice. This article tries to discuss the challenges we will face and the countermeasures we should take.