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我国加入WTO后会计面临的挑战与对策
引用本文:王亚娜.我国加入WTO后会计面临的挑战与对策[J].天津理工大学学报,2002,18(2):112-114.
作者姓名:王亚娜
作者单位:中国建设银行,河北省分行,石家庄,050170
摘    要:我国已经加入世界贸易组织 (WTO) ,将按照国际惯例开展世界贸易 ,而会计作为经济管理的重要组成部分 ,一种国际通用商业语言 ,当然要尽快与国际惯例接轨 .因此 ,中国加入WTO必将给我国会计领域的方方面面带来严峻的挑战 ,这无疑会给我国会计市场带来影响和冲击 .本文较为全面的阐述了加入WTO后会计面临的各种挑战 ,并试图对如何应对挑战提出了一些对策建议

关 键 词:WTO  会计理论  会计环境  会计法规
文章编号:1004-2261(2002)02-112-03
修稿时间:2001年4月27日

Challenges and strategies for accountancy after china's entering into WTO
WANG Ya,na.Challenges and strategies for accountancy after china''''s entering into WTO[J].Journal of Tianjin University of Technology,2002,18(2):112-114.
Authors:WANG Ya  na
Abstract:China has entered into WTO and will launch international trade abiding by international practice. Being the major composition of the economic management and the general commercial language in the world, the accountancy should approach the international practice as soon as possible. So, China's entering into WTO will absolutely bring severe challenges for the whole accounting field in China, which will undoubtedly influence and impact on the domestic accounting market. This article gives a comprehensive elaboration of all the challenges for accountancy after China's entering into WTO, and puts forward some strategies and suggestions accordingly.
Keywords:WTO  accounting theory  accounting environment  accounting laws & regulations
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