会计改革如何应对WTO

我国加入 WTO后 ,为了应对 WTO的需求 ,会计工作必须加大改革的力度 :首先要加快会计国际化进程 ,使会计改革走在经济体制改革的前列 ;其次要提高会计人员的综合素质 ,包括业务素质和道德素质 ,尤其要开展以“诚信为本 ,操守为重 ,遵循原则 ,不做假账”为中心内容的会计职业道德教育 ;再次要广泛普及会计基本知识 ,包括对青少年、各类社会成员、各阶层经济领导人普及会计基本知识

Countermeasures for Accounting Reform to Meet the Challenge of WTO

After China's WTO entry, forceful reform should be carried out in accounting practice to meet the need of WTO. Firstly, we should accelerate the process of accounting internationalization, let accounting reform take the lead in the innovation of economic system. Secondly. We should improve the comprehensive quality of accounting practitioners, including professional quality and moral quality, by enforcing professional and moral education. Thirdly, we should popularize the elementary knowledge of accounting among the public, including the youngsters, various social members and leaders at different levels.