| 我国加入WTO对会计的新要求 |
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| 引用本文： | 张金贵. 我国加入WTO对会计的新要求[J]. 江苏科技大学学报(自然科学版), 2001, 1(3): 53-57 |
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| 作者姓名： | 张金贵 |
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| 作者单位： | 华东船舶工业学院管理工程系 江苏镇江212003 |
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| 摘 要： | 我国加入WTO意味着我国企业要遵照国际惯例开展世界贸易 ,而会计作为企业间贸易交往的媒介 ,作为一门国际通用的商业语言 ,必然受到重要影响。本文论述了经济环境的变化对会计提出的新要求 ,并着重论述了对我国会计准则、会计体系和会计教育三方面的影响 ,同时对存在的问题提出了改进措施
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| 关 键 词： | 世贸组织 会计 改革 |
| 文章编号： | 1009-7082(2001)03-0053-05 |
| 修稿时间： | 2001-02-28 |
New Demands of Accounting in China after Joining WTO |
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| ZHANG Jin gui. New Demands of Accounting in China after Joining WTO[J]. Jiangsu University of Science and Technology:Social Science Edition, 2001, 1(3): 53-57 |
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| Authors: | ZHANG Jin gui |
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| Abstract: | To join WTO means Chinese enterprises will trade with foreign countries according to international practice. Accounting is bound to suffer a tremendous influence as a medium of trade and a language used at international commerce. This article explains that great changes in economic environment advance new demands in accounting, and discusses influences of accounting standards and accounting system and accounting education.At the same time ,it puts forward many methods and measures to solve the problems. |
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| Keywords: | WTO accounting reform |
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