WTO与中国会计市场的发展取向  

WTO and the Development Orientation of China's Accounting Market

作　　者：邓川[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310012

出　　处：《财经论丛（浙江财经学院学报）》2002年第2期62-65,共4页

摘　　要：中国已经入世 ,会计市场面临进一步的开放。国内会计师事务所将受到竞争加剧、人才流失等冲击 ,如何应对将是一严峻问题。本文从入世前我国会计市场开放情况、WTO相关规则及我国承诺、进一步开放会受到的冲击以及相应对策四个方面加以阐述。提出扩大规模 ,拓展服务领域 ,专门化策略 ,建立人才培养引进机制以及提高管理水平将是可行之举。China has joined in the WTO,accounting market would encounter more opening.Domestic accounting firms will experience more drastic competition and resignation of the person with ability.How to reply is a hard question for domestic accounting firm.The article discusses four questions:the status quo of opening in accounting market of our country,the related regulations of WTO to accounting profession,the impact on domestic accounting firms with more opening,the countermeasures.I think that its feasible for countermeasures to enlarge the size,widen the service scope,specialization,establish the mechanism of training and fetch in the person with ability,and improve the level of management and quality control.

关 键 词：中国 会计市场 对外开放 会计师事务所 审计 WTO 

分 类 号：F233.2[经济管理—会计学]