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世贸组织(WTO)的3个协定均与会计有关,因此,入世后中国会计必将面临严峻的挑战。挑战表现为5个方面:对我国会计理论和法规建设的挑战、对我国会计体系建设的挑战、对我国研发电算化会计管理信息系统的挑战、对我国会计服务业的挑战、对我国会计人员和会计教育的挑战。针对这些挑战,本文分别给出了相应的对策,包括:加快会计的国际化、理论创新和法规建设步伐;进一步完善会计体系;加快会计管理信息系统的开发;提高会计服务业的质量:培养复合型的国际会计人才等等。
All three WTO agreements are related to accounting. Therefore, China’s accession to the WTO will face serious challenges. The challenges are manifested in five aspects: the challenge to the construction of accounting theory and regulations in our country, the challenge to the construction of accounting system in our country, the challenge to the development of computerized accounting management information system in our country, the challenge to the accounting service industry in our country, And the challenge of accounting education. In response to these challenges, this paper gives corresponding countermeasures, including: accelerating the internationalization of accounting, theoretical innovation and the pace of building laws and regulations; further improving the accounting system; speeding up the development of accounting management information system; improving the quality of accounting services: Type of international accounting talent and so on.