中國加入wto后對財務(wù)會計管理知識分析對策(編輯修改稿)
2025-07-20 17:57 本頁面
【文章內(nèi)容簡介】 n and internationalization of providing the basis for foreign panies and capital to enter the Chinese market provides the most basic norms of accounting. 有利于會計行業(yè)開展新業(yè)務(wù) 4, the accounting profession in favor of a new business WTO要求成員國允許外方進(jìn)入會計服務(wù)業(yè)的各個領(lǐng)域，這必然促使管理當(dāng)局批準(zhǔn)本國的會計中介機構(gòu)也可以進(jìn)入相關(guān)領(lǐng)域開拓新業(yè)務(wù)，向外國會計機構(gòu)競爭。 WTO requires Member States to allow foreign access to all areas of accounting services, which is bound to the approval of the authorities to manage their accounting intermediaries can also enter related fields to develop new business, to foreign accounting firms. 此外，加入WTO所獲得的最惠國待遇有利于會計中介機構(gòu)利用國外資源和市場發(fā)展會計業(yè)務(wù)，提高本身實力，而市場準(zhǔn)入原則減少了會計服務(wù)業(yè)的壟斷，降低了銀行業(yè)的進(jìn)入成本，有利于銀行間的競爭。 In addition, the accession to the WTO39。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(jìn)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。 Accounting for China39。s development has been in the history of two decades and has achieved results, but the major part of its software is based on manual accounting approach to accounting treatment, the lack of financial management needs of enterprise management and policymaking functions. 至使目前我國大多數(shù)企業(yè)的會計信息系統(tǒng)，還只是企業(yè)內(nèi)部信息的孤島使企業(yè)的財務(wù)信息難以同其他功能信息相互融通。 China to make the most of the corporate accounting information systems, enterprise information only island to make the financial information is difficult to function with other information of mutual financing. 中國加入WTO后，我國企業(yè)參與國際競爭所進(jìn)行的商務(wù)活動將更多的依賴于虛擬的網(wǎng)絡(luò)，網(wǎng)絡(luò)經(jīng)濟(jì)對會計提出了更高的要求，它將促進(jìn)企業(yè)的電算化會計系統(tǒng)從核算型轉(zhuǎn)變?yōu)楣芾硇停龠M(jìn)會計信息化。 China39。s accession to the WTO, Chinese enterprises to participate in international petition conducted by the business activities will be more dependent on the virtual network, the network economy on the accounting requirements of a higher, it will promote the businesses of electronic accounting system transition from the accounting for the management of type, the promotion of accounting information. 二、加入WTO后面臨的挑戰(zhàn) Second, after the accession to WTO challenges facing 加入WTO，雖然對中國會計的發(fā)展會產(chǎn)生積極的作用，但也會在某些方面帶來嚴(yán)峻的挑戰(zhàn)。 Join the WTO, although the development of China39。s accounting will have a positive effect, but it can also bring in some tough challenges. 會計準(zhǔn)則與國際慣例存在一定差距 1, accounting standards and international practice there are some gaps 目前，財政部會計準(zhǔn)則委員會已經(jīng)并將繼續(xù)頒布我國的一系列具體會計準(zhǔn)則。 At present, the China Accounting Standards Committee has and will continue the promulgation of China39。s series of specific accounting standards. 具體準(zhǔn)則的出臺，標(biāo)志著我國會計改革已正式步入國際化的發(fā)展軌道。 The introduction of specific criteria, indicates that China has formally entered the accounting reform of international development. 但是，我國的會計準(zhǔn)則在具體條款上與國際會計慣例尚存在一定的差距。 However, 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。 For example: (1) aspects of product costing. 國際通行的做法傾向于制造成本法，而我國多用完全成本法。 The practice of internationa
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