中国加入WTO后对会计的影响及对策AfterChina'saccessiontotheWTOtheimpactoftheaccountingandCountermeasures摘要：世界贸易组织（WTO）由关贸总协定（GATT）、服务贸易总协定（GATS）和知识产权协定（TRIPS）三部分组成，主要为所有贸易事务制定规范，协调冲突，维持秩序，讲究效率和公平，包括关税、市场准入、知识产权、倾销、最惠国待遇、劳工、仲裁和制裁等方面。Abstract:TheWorldTradeOrganization(WTO)iscomposedofthreeparts,theGeneralAgreementonTariffs(GATT),theGeneralAgreementonTradeinServices(GATS)andintellectualpropertyagreement(TRIPS),themaintrademattersforallnorm-setting,coordinationoftheconflict,tomaintainorder,payattentiontoefficiencyandequity,includingtariffs,marketaccess,intellectualpropertyrights,dumping,most-favored-nation,labor,arbitrationandsanctions.WTO是一个超国家的经济立法和司法机构，与货币基金组织、世界银行三足鼎立，成立二十一世纪世界经济秩序中贸易、金融和发展三大领域中维持经济秩序、协调经济纠纷的主要支柱。WTOisasupranationaleconomiclegislativeandjudicialinstitutions,withtheIMF,theWorldBank,thethree,theestablishmentofthetwenty-firstcenturyintheworldeconomicorderoftrade,financeanddevelopmentinthreemainareastomaintaineconomicorder,thecoordinationofthemainpillarsofeconomicdisputes.随着中美加入世贸组织协议的签订，我国加入WTO已是指日可待，这为我国提供了千载难逢的发展良机，同时也带来了许多挑战。WiththeUS'sWTOaccessionagreement,China'saccessiontotheWTOisjustaroundthecorner,whichforourdevelopmenttoprovideagoldenopportunity,butalsobroughtmanychallenges.关键词：WTO企业会计准则会计信息化坏帐准备Keywords:WTOAccountingStandardforBusinessEnterprisesbadpreparationofaccountinginformation一、加入WTO后的积极作用：First,afteraddinganactiveroleinWTO:加入WTO后，中国经济将会加快与世界经济的融合，为国内会计提供了更加广阔的发展空间，带来了前所未有的机遇。JointheWTO,Chinawillspeedupeconomicintegrationwiththeworldeconomy,accountingfortheprovisionofamoredomesticbroadspacefordevelopment,hasbroughtunprecedentedopportunities.1、有利于我国会计行业学习国际会计行业学习国际会计行业的先进管理经验1,theaccountingprofessioninChinaisconducivetostudyandlearnfromtheinternationalaccountingprofessionaccountingprofessionoftheadvancedinternationalmanagementexperience我国会计市场开放后，国外的会计事务所可以采取多种形式在国内开国会计师事务所。OpeningupofChina'saccountingmarket,theforeignaccountingfirmscantakevariousformsindomesticaccountingfirm'sfounding.国外的会计师事务所经过多年的发展，在会计师事物所的管理、客户开发、人是控制等方面有良好的经验，特别是在员工职业道德的教育和员工专业水平和提高上更有独到之处。Foreignaccountingfirmsafteryearsof---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---development,thingsintheaccountant'smanagement,customerdevelopment,isacontrolareaisagoodexperience,especiallyintheprofessionalethicsoftheeducationstaffandstafftoraiseprofessionalstandardsandmoreunique.国外会计中介机构的进入，为我国会计中介机构的改革提供了参照物，我们可以足不出户地学习国外会计中介机构成熟的管理经验，加快我国会计中介行业的改革与发展。ForeignintermediariestoentertheaccountingforChina'sreformoftheaccountingagencytoprovidethereference,wecanstayathometostudyabroadagencymatureaccountingmanagementexperience,intermediateaccountingindustrytospeedupChina'sreformanddevelopment.2、有利于中国资本市场的发展及其会计研究2,isconducivetothedevelopmentofChina'scapitalmarketandaccountingresearch随着资本市场的开...