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会计作为企业间贸易交往的媒介,作为一门国际通用商业语言,其所发挥的中介作用十分突出。随着我国加入 WTO,大量国际会计理论、会计实务涌入我国,大大推进了我国会计的改革与发展,同时也给我国会计制度带来巨大冲击及挑战。本文试就人世后对我国会计制度的影响作些探讨。一、对我国会计准则和制度的影响随着全球贸易飞速发展和世界经济一体化趋势不断加强,入世后,其实务中交易双方
Accounting as a medium of business transactions among enterprises, as an international common commercial language, its role as an intermediary is very prominent. With China’s accession to the WTO, a large number of international accounting theory and accounting practice have poured into our country, greatly promoting the reform and development of accounting in our country and bringing about tremendous challenges and challenges to our country’s accounting system. This article tries to discuss some of the impact on China’s accounting system after its death. First, the impact on China’s accounting standards and systems With the rapid development of global trade and the trend of world economic integration continues to strengthen, after joining the WTO, in fact, both parties to the transaction