浅谈我国加入WTO与会计改革

摘  要

加入WTO以后，意味着中国经济将进一步融入国际经济体系我国要遵照国际惯例开展经济活动，会计作为记录与报告经济活动的国际通用商业语言必然会受到很大的影响，会计改革已是当务之急。加入WTO将从会计准则和会计法规、会计理论和会计体系、会计教育与会计人员、会计信息与会计市场等各方面对我国会计领域产生重大影响，应从会计准则和会计法规、会计理论和会计体系、会计教育与会计人员、会计信息与会计市场、会计管理与监督等方面采取应对措施，完善我国会计改革，以适应世界经济一体化的客观要求。

关键词：会计改革；WTO；会计准则；会计市场；会计坏境；会计人才
Abstract

After joining WTO, mean Chinese economy to will be further integrated into the world economic system, our country should comply with the international practice in economic activities, accounting as a record and report of economic activities of the international language of business will be greatly affected, the accounting reform is a pressing matter of the moment. Join WTO to will from the accounting standards and accounting regulations, accounting theory and accounting system, accounting education and accounting personnel,accounting information and accounting market and other aspects of the accounting field of our country produce major effect, from the accounting standards and accounting regulations, accounting theory and accounting system,accounting education and accounting personnel, accounting information and accounting market, accounting management and supervision etc measures, improve the accounting reform of our country, in order to adapt to the objective requirement of world economic integration.

Key words: accounting reform; WTO; accounting standards; accounting; accounting environment; accounting personnel

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