加入WTO对我国会计的影响及对策  

Challenges and Countermeasures Facing Chinese Accountancy after China's Accession into WTO

作　　者：孟凡军[1] 李宏权[2] 

机构地区：[1]哈尔滨商业大学,黑龙江哈尔滨150028 [2]黑龙江大学,黑龙江哈尔滨150080

出　　处：《哈尔滨商业大学学报（社会科学版）》2002年第2期8-10,共3页Journal of Harbin University of Commerce:Social Science Edition

摘　　要：加入WTO后 ,对我国的政治、经济生活都将产生重大的影响。会计也同样在会计准则、会计制度、会计风险、会计市场等方面面对新的机遇和挑战。本文从入世后会计环境的变化对会计的影响入手 ,分析了我国会计应采取的对策。China's accession into WTO will have great influence over China's political and economic life.Accordingly,Chinese accountancy will have to meet the challenges and new opportunities in accounting principle,accounting system,accounting risk and accounting market.Analyzing from the influence over accountancy exerted by the change of accounting environment,this article presents the countermeasures that Chinese accountancy should adopt to meet the challenges.

关 键 词：会计工作 问题 对策 中国 WTO 入世 会计准则 会计制度 会计风险 会计市场 

分 类 号：F233[经济管理—会计学]