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1 加入WTO给我国会计业带来新的发展机遇1.1 利于提高会计职业的社会地位在我国,由于受传统计划经济的影响,长期以来我国会计信息的使用者主要是政府和国有企业,不需要对社会公众公开,我国会计职业的社会地位和它所扮演的角色不对称。随着市场经济的建立,会计信息的重要性越发显得突出,会计职业也必将成为社会公众的焦点,会计职业的社会地位也不断提高。1.2 利于提高我国职业会计人员队伍的素质加入WTO,我国会计市场走向世界,世界会计市场业进入中国,促使中国会计市场的竞争更加激烈,交流更加频繁,在不断的竞争和交流中,我国的职业会计人员大量地吸收外国先进的理论和技术,把自己的职业水平提高到一个新的阶段。1.3 有利于健全统一的会计法规体系加入WTO,意味着我们所有市场主体(包括企业、政府、投资大众等)都必须严格遵循国际通行的贸易规则,整个市场经济的运行将形成一个比较公平的竞争环境,企业锻造成为自主
1 WTO accession to China’s accounting industry to bring new opportunities for development 1.1 To enhance the social status of the accounting profession In our country, due to the impact of the traditional planned economy, accounting information users in China for a long time is mainly the government and state-owned enterprises do not need to The public is open to the public. The social status of China’s accounting profession and the role it plays are not symmetrical. With the establishment of a market economy, the importance of accounting information becomes more and more prominent. The accounting profession will also become the focus of the public and the social status of the accounting profession will also continue to rise. 1.2 to improve the quality of professional accounting staff in our country Accession to the WTO, China’s accounting market to the world, the world accounting market into China, prompting the Chinese accounting market competition more intense, more frequent exchanges, in constant competition and exchanges, China’s occupation Accounting staff to absorb a large number of foreign advanced theory and technology, to raise their professional level to a new stage. 1.3 The system of accounting and regulation in favor of sound and uniform accession to the WTO means that all of our market players (including enterprises, governments, the investing public, etc.) must strictly abide by internationally accepted trade rules and the operation of the entire market economy will form a relatively fair competition Environment, forging enterprises to become autonomous