中国加入WTO后 ,我国会计行业将面临许多新问题。从理论到实践 ,都需要进行调整改进。本文主要讨论了WTO对会计环境、会计理论与实务的影响 ,并提出了相应的解决办法 ,如尽快统一我国会计规范体系、尽快建立起以会计管理为核心的会计模式、在会计业务内容上进行创新拓展 ,对一些会计核算方法进行变革。 After China’s accession to the WTO, China’s accounting industry will face many new problems. From theory to practice, we need to make adjustments and improvements. This article mainly discusses the impact of WTO on the accounting environment and accounting theory and practice, and puts forward corresponding solutions. For example, it is imperative to unify our country’s accounting norms system as soon as possible and set up an accounting model centered on accounting management as soon as possible to conduct accounting business Innovation and expansion, some accounting methods to change.