中国加入WTO后对会计的影响及对策.doc

中国加入WTO后对会计的影响及对策 After Chinas accession to the WTO the impact of the accounting and Countermeasures 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: The World Trade Organization (WTO) is composed of three parts,the General Agreement on Tariffs (GATT), the General Agreement on Trade in Services (GATS) and intellectual property agreement (TRIPS), the main trade matters for all norm-setting, coordination of the conflict, to maintain order, pay attention to efficiency and equity, including tariffs, market access, intellectual property rights, dumping, most-favored-nation, labor, arbitration and sanctions. 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。 WTO is a supranational economic legislative and judicial institutions, with the IMF, the World Bank, the three, the establishment of the twenty-first century in the world economic order of trade, finance and development in three main areas to maintain economic order, the coordination of the main pillars of economic disputes. 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。 With the USs WTO accession agreement, Chinas accession to the WTO is just around the corner, which for our development to provide a golden opportunity, but also brought many challenges. 关键词：WTO 企业会计准则会计信息化坏帐准备 Key words: WTO Accounting Standard for Business Enterprises bad preparation of accounting information 一、加入WTO后的积极作用： First, after adding an active role in WTO: 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。 Join the WTO, China will speed up economic integration with the world economy, accounting for the provision of a more domestic broad space for development, has brought unprecedented opportunities. 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, the accounting profession in China is conducive to study and learn from the international accounting profession accounting profession of the advanced inte