摘要
加入WTO ,意味着中国已融入世界经济一体化的大潮中 ,要求会计这门商业语言能够真正的通用。中国会计如何应对WTO带来的挑战和机遇呢 ?本文针对WTO对中国会计国际化、会计模式、会计信息质量、会计市场、会计电算化、会计人才的挑战 ,以探寻我国在新经济条件下会计改革的新思路。
China has joined WTO and China has taken part in economic globalization of the world,which means the language used in accounting must be standard.Facing the challenges from accounting internationalization,accounting model,accounting information quality,accounting market and electronic tendency,the paper puts forward some new ideas to reform accounting system under new economic situation in China.
出处
《生产力研究》
CSSCI
2002年第5期52-53,64,共3页
Productivity Research
