摘要
经济全球化带动了会计服务贸易的自由化,在经济全球化的背景下,世界会计服务行业出现新的发展态势。《服务贸易总协定》(GATS)作为国际服务贸易的总纲要,同样影响着会计服务贸易的全球化进程,其中市场准入和国民待遇成为影响会计服务贸易自由化的主要因素。会计服务贸易的自由化推动了会计准则的国际化,而会计准则的国际化又反作用于会计服务贸易的全球化。由于国内会计行业整体水平还比较薄弱,因此,会计服务贸易的自由化在给中国带来机遇的同时也带来了严峻的挑战。
Economic globalization has brought along the liberalization of trade in accounting services. Under this background, new developing trends turn up in the world＇s accounting service industry. Serving as the main guidelines to the trading in services, General Agreement on Trade in Service（GATS） also has an great influence on the globalization process of trade in accounting services, in which market access and national treatment are the chief factors to act. The liberalization of trade in accounting services promotes the internationalization of accounting rules. In reverse, the internationalization of accounting rules propel the liberalization of trade in accounting services. Since domestic accounting industry is still relatively poor on the whole, the liberalization of that bring China grim challenges as well as opportunities.
出处
《周口师范学院学报》
CAS
2005年第6期65-68,共4页
Journal of Zhoukou Normal University
关键词
会计
服务贸易
经济全球化
会计准则
accounting
trade sercvices
economic globalization
accounting rules
