作为经济管理重要组成部分的会计,其所提供的会计信息是各利益相关集团进行经济决策的重要依据,因此,会计信息的质量和会计方针政策为各方面广泛关注。我国在加入世界贸易组织(ＷＴＯ)后,将会对会计产生什么影响,中国经济需要什么模式的会计政策予以支持,会计又如何面对ＷＴＯ As an important part of economic management accounting, the accounting information provided by it is an important basis for the economic decision-making of all stakeholders groups. Therefore, the quality of accounting information and accounting policies are widely concerned by all parties concerned. After China’s accession to the World Trade Organization (WTO), what impact will it have on accounting, what kind of accounting policies China needs in its economic support, and how accounting will face WTO