后WTO时代，我国会计规范制定若干战略问题的思考

我国加入世界贸易组织已近六年，入世后，世界经济的全球化对我国的政治、经济、法律等各方面产生了深远而又广泛的影响。社会环境决定会计规范，我国会计规范在经济全球化背景下如何进一步改革与完善、如何应对会计国际化潮流，是我国会计界目前所面临的重要课题。从战略高度思考我国会计规范制定发现：会计规范的制定内涵面临重新界定、会计规范的制定模式面临战略选择、会计规范的制定重点面临战略调整、会计规范的制定基础面临重新审视。

Reflections on Some Strategic Issues over the Constitution of China's Accounting Regulations in the Post-WTO Era

It is nearly 5 years since China's entrance into WTO. Since then,the globalization of world economy has exerted a profound and farranging influence on China's various fields as politics,economy,law and the like.Social environment decides accounting regulations;thus an important project currently facing China's accounting circles is how to further reform and perfect accounting regulations and how to deal with the tide of accounting globalization under such a background of economic globalization.Reflecting from a strategic altitude,we can find that the constitution of China's accounting regulations is in face of the redefining of its meaning,the strategic opting of its model,the strategic readjusting of its focus and the reconsidering of its basis.