论中国加入WTO后会计理论研究的视点选择

中国加入WTO后,必将对现行会计体系产生一定的影响。因此,现阶段我国会计理论研究的视点为:会计规范体系的完善与会计信息效度的提高,会计管理职能的强化与会计监督责任的履行,会计服务市场的开拓与同业竞争实力的提升,知识产权保护观念的增强与无形资产核算范围的扩展,资源环境保护意识的强化与社会责任会计信息的适量运用,网上交易方式的普遍推行与会计信息传递媒介的创新。

Visual Poiont Choices in the Study of Accountancy Theory Afrer China's WTO Entry

The current visual point in the study of accountancy theory are as foll ows:the consolidation of accountancy administration function and the performance of its investigation responsibility;the promotion in its service market and the increase of its competitive power in the same trade;the emphasis on the intelle ctual property protection and the extension of the verification of invisible pro perty;the awawrness of resource environment protection and the proper applicatio n of its in information formation with social responsibility;the prevalence of t ransaction on line and the media innovation for the transmission of its informat ion.