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全球经济化已成趋势，跨国经济贸易日益频繁，中国加入 ＷＴＯ已为期不远，实现会计国际协调迫在眉睫。为应付入世的挑战，积极发展开放型经济，实现我国会计国际协调意义重大，时机条件基本成熟。因此，应在我国尽快健全会计法制体系，建立会计协调机构，加快审计目际化进程，提高我国注册会计师及会计师事务所的国际影响。
Global economy has become a trend and transnational economic trade has become increasingly frequent. China’s accession to the WTO is not far behind and it is imminent to achieve international coordination of accounting. In order to meet the challenge of joining the WTO, it is of great significance to actively develop an open economy and to achieve international coordination of accounting in China. The timing and conditions have basically reached maturity. Therefore, the legal system of accounting should be perfected as soon as possible in our country, the accounting coordination mechanism should be established, the process of auditing should be accelerated, and the international influence of CPAs and accounting firms should be enhanced.