| 加入WTO对我国会计的影响及对策分析 |
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| 引用本文： | 李立群.加入WTO对我国会计的影响及对策分析[J].长春工程学院学报(社会科学版),2006,7(4):39-41. |
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| 作者姓名： | 李立群 |
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| 作者单位： | 吉林亚泰物业管理有限公司,长春,130031 |
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| 摘 要： | 论述了经济全球化,特别是资本市场和金融市场的全球化是当今世界经济发展的一个重要趋势。与之相适应的是,过去仅在一个国家范围内运作的企业会计冲破了国界,向国际范围延伸和扩展,因此,会计国际化代表着现代会计的发展趋向。认为随着我国加入W TO,国际交往和国际经营活动不断向深度和广度扩展,会计国际化趋势也是必然的,因此,我们必须采取措施,积极应对。
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| 关 键 词： | 会计国际化 会计规范 会计准则 职业道德建设 |
| 文章编号： | 1009-8976(2006)04-0039-03 |
| 修稿时间： | 2006年9月17日 |
Analysis of the influence and strategy of China's accession to WTO upon accounting |
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| LI Li-qun.Analysis of the influence and strategy of China''''s accession to WTO upon accounting[J].Journal of Changchun Institute of Technology(Social Science Edition),2006,7(4):39-41. |
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| Authors: | LI Li-qun |
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| Abstract: | Economic globalization,esp.the globalization of the capital market and financial market is a major trend of economic development in the present world.Therefore,the accounting once operated only within the framework of one country is expanding in the international scope.Internationalization is the trend of modern accounting.With China's accession to WTO,and the deepening and broadening of international exchanges and international business activities,accounting internationalization trend is inevitable.Therefore,we must take steps to cope with it. |
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| Keywords: | accounting internationalization accounting norm accounting criterion vocation moral construction |
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