WTO是一个超国家的经济立法和司法机构,与国际货币基金组织、世界银行三足鼎立,成为21世纪世界经济秩序中贸易、金融和发展三大领域中维持经济秩序、协调经济纠纷的主要支柱。中国加入WTO,将从不同方面对企业理财工作造成巨大的冲击。无论国有企业、民营企业、股份制企业或独资企业,都必须重视这个问题。未雨绸缪,以变应变,使社会经济的 WTO is a supranational economic legislation and judicial institution. It has the three pillars with the International Monetary Fund and the World Bank. It has become the main pillar of maintaining economic order and coordinating economic disputes in the three major areas of trade, finance and development in the 21st century world economic order. China’s accession to the WTO will have a huge impact on the financial management of enterprises from different aspects. No matter state-owned enterprises, private enterprises, joint-stock enterprises or wholly-owned enterprises, we must attach importance to this issue. Take precautions to change the strain to make socio-economic