| 加入WTO中国会计面临的挑战 |
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| 引用本文： | 兰丽中.加入WTO中国会计面临的挑战[J].科技情报开发与经济,2006,16(4):140-141. |
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| 作者姓名： | 兰丽中 |
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| 作者单位： | 山西远方路桥(集团)有限责任公司,山西大同,037006 |
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| 摘 要： | 阐述了加入WTO后我国会计面临的挑战,包括我国会计准则面临的挑战,电子商务发展对我国会计的挑战,传统会计假设及我国会计人员素质面临的挑战。
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| 关 键 词： | WTO 会计准则 会计假设 会计人员素质 |
| 文章编号： | 1005-6033（2006）04-0140-02 |
| 收稿时间： | 2005-10-12 |
| 修稿时间： | 2005年10月12 |
The Challenges Faced by Chinese Accountants after WTO Entry |
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| LAN Li-zhong.The Challenges Faced by Chinese Accountants after WTO Entry[J].Sci-Tech Information Development & Economy,2006,16(4):140-141. |
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| Authors: | LAN Li-zhong |
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| Institution: | LAN Li-zhong |
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| Abstract: | This paper expounds the challenges faced by Chinese accountants after WTO entry, which include the challenges faced by our country's accounting principles, the challenges of the development of E-commerce on Chinese accountants, and the challenges to the traditional accounting assumptions and the qualities of Chinese accountants. |
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| Keywords: | WTO accounting principles accounting assumptions quality of accountants |
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