| 加入WTO对中国会计的影响 |
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| 引用本文： | 王丽娟.加入WTO对中国会计的影响[J].渤海大学学报(哲学社会科学版),2003,25(3):96-98. |
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| 作者姓名： | 王丽娟 |
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| 作者单位： | 锦州师范学院,辽宁,锦州,121000 |
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| 摘 要： | 会计准则国际化是大势所趋 ,中国加入WTO后这种趋势尤为迫切。会计准则国际化是顺应经济全球化潮流的需要 ,虽然目前我国会计准则离国际会计准则及其国际惯例尚有较大差距 ,但加入WTO是机遇与挑战并存。我们只有把握机遇 ,采取相应对策 ,迎接挑战 ,才能保证我国的会计事业稳步健康的发展。
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| 关 键 词： | WTO 会计准则 国际惯例 国际化 发展趋向 |
| 文章编号： | 1001-6333(2003)03-0096-03 |
| 修稿时间： | 2002年6月18日 |
The Influence of China's Entry into WTO on Its Accounting Criterion |
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| WANG Lijuan.The Influence of China''''s Entry into WTO on Its Accounting Criterion[J].Journal of Bohai University:Philosophy and Social Science Edition,2003,25(3):96-98. |
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| Authors: | WANG Lijuan |
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| Abstract: | The internationalization of accounting criterion is the trend of the times, and this trend is becoming urgent after China's entry into WTO , though at present ,there is still a large distance between our accounting criterion and the international criterion and convention .Only when we grasp the opportunity ,adopt the proper countermeasure, meet the challenge ,can we guarantee that China's accounting course will develop steadily and healthily. |
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| Keywords: | WTO accounting criterion international convention internationalization developing trend |
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