| 论WTO环境下我国会计发展取向 |
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| 引用本文： | 吴明亮. 论WTO环境下我国会计发展取向[J]. 湖南有色金属, 2007, 23(1): 63-66 |
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| 作者姓名： | 吴明亮 |
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| 作者单位： | 深圳市龙岗区地方税务局,广东,深圳,518017 |
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| 摘 要： | 加入WTO后,企业跨国经营和引进外资将会明显增多,国际会计业务将不断推陈出新.会计作为国际贸易通用的语言,将会发挥更加重要的作用.因此,我国必须适应WTO的环境需要,认清当前发展形势,全面及时调整会计发展策略,采取积极有效措施,加快实现我国会计市场现代化、国际化和信息化,适应经济全球化的发展需要.
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| 关 键 词： | 会计环境 会计准则 会计体系 内控制度 会计服务市场 会计信息系统 |
| 文章编号： | 1003-5540（2007）01-0063-04 |
| 修稿时间： | 2006-09-20 |
Analyse about Developing Directions of Accountant of Our Country under WTO's Environment |
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| WU Ming-liang. Analyse about Developing Directions of Accountant of Our Country under WTO's Environment[J]. Hunan Nonferrous Metals, 2007, 23(1): 63-66 |
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| Authors: | WU Ming-liang |
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| Affiliation: | The Place Tax Bureau of Longgang Area of Shenzhen, Shenzhen 518017, China |
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| Abstract: | After our country joins WTO,that the enterprises manage transnational and introduce the foreign capital increase obviously.The new international accounting business will apper constantly.Accountant plays a more and more important part as an international trade general language.So our country must meet the need of WTO's environment,see the present developing situation clearly,adjust the developing tactics of accountant overall in time and take the positive effectual measures,to accelerate realizing accountant's market of our country modernization,internationalization and information melt to meet the economic development's need. |
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| Keywords: | accountant's environment accountant's criterion accountant's system control the system inside accountant's market accountant's information system |
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