加入WTO对我国会计市场发展的影响  

Analysis on the Influence of WTO towards the Development of Chinese Accountancy Market

作　　者：韩月辉[1] 陈冬[2] 

机构地区：[1]西安财经学院计划财务处,陕西西安710061 [2]西安交通大学财务处,陕西西安710048

出　　处：《西安财经学院学报》2003年第4期45-46,共2页Journal of Xi’an University of Finance & Economics

摘　　要：加入WTO后,我国的会计市场将面临挑战,主要表现在:我国的会计师事务所一统天下的局面将被打破;政府管理会计市场的方式将发生相应的调整;中国现行的会计准则、审计准则将面临国际协调化的压力和挑战。为了适应世贸组织规则要求,国内会计师事务所应努力提高自身的核心竞争力;政府部门应调整其管制会计市场的方式和内容;会计准则、审计准则制定机构应进一步提高中国准则与国际规则的协调度。After our country joined the WTO, the Chinese accountancy market will face great challenge. It mainly shows that the solely controlled market of the accountancy agencies will be broken. At the same time, the way the government used to manage the market will be adapted, and the current accountancy standard, auditing standard will have to meet the challenge and pressure from the internationalization. In order to meet the requirements of the WTO, to better bridge our policies to the WTO, we propose that the domestic accountancy agencies should try to improve their competitve; and concerned government sectors adjust their methods and contents on the management of the accountancy market; the organizations set the accountancy standard, auditing standard should also improve the domestic standard so as to get along with the international standards,etc.

关 键 词：中国 会计市场 WTO 会计师事务所 会计准则 审计准则 

分 类 号：F233.2[经济管理—会计学]