入世对我国企业来说,创造了一个更加开放的、与世界融合在一起的经济环境。在这样的经济环境中,除去科技与市场需求的有效结合外,企业管理是否到位是企业生存和发展的关键,而会计管理在其中发挥着至关重要的作用。中国加入WTO后,从长远看有利于中国在参与世界经济分工与协作中获得比较利益,有利于国际会计行业的发展。但从近期看,我国会计行业受到某 WTO accession has created a more open and integrated economic world for Chinese enterprises. In this kind of economic environment, except for the effective combination of science and technology and market demand, whether enterprise management is in place is the key to the survival and development of an enterprise, and accounting management plays a crucial role in it. After China’s accession to the WTO, it will benefit China in participating in the comparative advantage of the division of labor and coordination in the world economy in the long run, and be conducive to the development of the international accounting industry. However, in the near future, China’s accounting profession has been affected by some