中國加入wto后對財務(wù)會計管理知識分析對策-wenkub
2023-07-08 17:57:11 本頁面
【正文】 e IMF, the World Bank, the three, the establishment of the twentyfirst 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. 隨著中美加入世貿(mào)組織協(xié)議的簽訂，我國加入WTO已是指日可待，這為我國提供了千載難逢的發(fā)展良機，同時也帶來了許多挑戰(zhàn)。中國加入WTO后對會計的影響及對策 After China39。 With the US39。 Opening up of China39。s management, customer development, is a control area is a good experience, especially in the professional ethics of the education staff and staff to raise professional standards and more unique . 國外會計中介機構(gòu)的進入，為我國會計中介機構(gòu)的改革提供了參照物，我們可以足不出戶地學(xué)習(xí)國外會計中介機構(gòu)成熟的管理經(jīng)驗，加快我國會計中介行業(yè)的改革與發(fā)展。s capital market and accounting research 隨著資本市場的開放，外國資本將以更大的規(guī)模和深度進入中國市場。 In addition, to the general investment of this, creditors and other stakeholders, the Group will provide useful accounting information as well as capital markets the most basic functions of accounting. 可以說，加入WTO不僅給資本市場帶來繁榮，也給會計研究帶來新的課題和生機。 After China39。 World Trade Organization is in line with the market economy, the objective needs of the international trade legal system, an inevitable requirement in order to perfect the legal system of China as a security. 中國加入WTO將有助于中國加快對外貿(mào)易法規(guī)及其相關(guān)會計法規(guī)的建設(shè)和完善，通過國內(nèi)有關(guān)立法來保證國際協(xié)定和條約的順利實施，保護各方的經(jīng)濟利益。s Republic of China, China39。s MFN status was in favor of accounting resources to make use of foreign intermediaries and the market development of the accountancy business, to enhance their strength, the principle of market access and reduce the monopoly of the accounting services sector, reducing the cost to enter the banking industry and is conducive to interbank petition. 有利于會計電算化向會計信息化發(fā)展 5, Accounting conducive to the development of accounting information 會計電算化在我國發(fā)展至今已有二十年的歷史，并且取得了階段性的成果，但其軟件部分主要是模仿手工會計核算方式進行核算處理，缺少企業(yè)財務(wù)管理需要的管理與決策功能。 China39。 At present, the China Accounting Standards Committee has and will continue the promulgation of China39。s accounting standards with the specific provisions in international accounting practice in certain gap between surviving. 比如：（1）產(chǎn)品成本核算方面。 (2) new and old aspects of fixed assets. 我國現(xiàn)階段考慮到國家財政的承受能力，除了某些高科技行業(yè)外，絕大部分行業(yè)都是采取平均新舊法（直線法），這使我國固定資產(chǎn)回收期相對較長，不符合會計上的穩(wěn)健原則，且難以籌集資金，造成固定資產(chǎn)更新緩慢，企業(yè)經(jīng)營風(fēng)險加大；（3）壞帳準備金的提取方面。 Provides that in addition to China39。 (4) measurement of intangible assets. 從會計的角度看，知識經(jīng)濟最大的特點就是無形資產(chǎn)在整個社會資產(chǎn)的比重中顯著上升，對一些高科技企業(yè)來說，它的比重甚至已超過固定資產(chǎn)而位居企業(yè)首位。s accounting practice and the use of individual assessment and an overall assessment of the intangible assets is only 12, the financial accounting system, only 67, the majority of intangible assets in financial accounting is not reflected, which is bound to domestic enterprises and foreign enterprises in a more extensive joint venture, merger and business contacts at a disadvantage. 國際會計中介機構(gòu)涌入會搶占國內(nèi)會計機構(gòu)的市場份額 2, the influx of international accounting agency will occupy the domestic market share of the accounting bodies 加入WTO后，我國將逐漸取消對國際會計機構(gòu)在業(yè)務(wù)方面、數(shù)量方面、國外從業(yè)人員、規(guī)模方面的限制，使其享有與國內(nèi)會計機構(gòu)同等的競爭機會與權(quán)利。 Join the WTO, international economic activities, increasing petition faced by enterprises increased risk accounting. 新的市場要面臨新的風(fēng)險，高科技及其產(chǎn)業(yè)的掘起，經(jīng)濟全球化擴張，導(dǎo)致不確定 New markets to face the risk of new, hightech industries as well as opening up and economic globalization and expansion, leading t
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