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去年十一月十五日中美签署了关于中国加入世界贸易组织(WTO)的双边协议,为我国尽早加入WTO扫除了最大的障碍。加入WTO为我国经济发展带来了巨大商机,同时也使我国企业在复杂的国际市场环境中面临更强大的竞争对手。WTO的宗旨是要求其成员国按照国际惯例开展民办贸易,促进全球经济的一体化。会计作为经济管理的重要组成部分,作为一种国际通用商业语言,自然要求尽快与国际惯例接轨。因此,我们认为,中国加入WTO将给我国会计领域的方方面面带来严峻的挑战。
On November 15 last year, China and the United States signed the bilateral agreement on China’s accession to the World Trade Organization (WTO), which cleared out the biggest obstacle for China’s early accession to the WTO. The accession to the WTO has brought tremendous business opportunities for the economic development of our country and at the same time has also made our enterprises face more powerful competitors in the complex international market environment. The purpose of the WTO is to require its member states to conduct private trade in accordance with international practice and promote the integration of the global economy. Accounting as an important part of economic management, as a kind of international common commercial language, it is naturally required that it should be in line with international practice as soon as possible. Therefore, we believe that China’s accession to the WTO will pose serious challenges to all aspects of China’s accounting field.