| WTO与中国会计信息服务市场发展策略 |
| |
| 引用本文： | 张端明,孙家和.WTO与中国会计信息服务市场发展策略[J].国际经贸探索,2005,21(1):57-61. |
| |
| 作者姓名： | 张端明 孙家和 |
| |
| 作者单位： | 广东外语外贸大学,国际工商管理学院,广东,广州,510420;广东外语外贸大学,国际工商管理学院,广东,广州,510420 |
| |
| 基金项目： | 广东省高校人文社科研究项目(025JA63008)。 |
| |
| 摘 要： | 中国加入WTO，将直接融入国际经济一体化的进程中，对会计行业而言，入世就意味着开放会计信息服务市场．WTO关于会计服务贸易的相关规定，要求中国所有的会计服务壁垒都需清除。中国会计服务业(注册会计师行业)在走向世界的同时，世界也将走进中国，中国会计信息服务市场国际化势在必行，这将使中国会计信息服务市场的职业环境发生巨大的变化，机遇与挑战并存。中国的注册会计师行业要在激烈的国际竞争中求得生存与发展，加强会计信息服务市场的规范化建设显得尤为重要与紧迫。
|
| 关 键 词： | WTO 会计服务贸易 注册会计师 CPA发展策略 |
| 文章编号： | 1002-0594(2005)01-0057-05 |
The WTO and the Development Strategy of China's Accounting Information Services Market |
| |
| ZHANG Duan-ming,SUN Jia-he.The WTO and the Development Strategy of China's Accounting Information Services Market[J].International Economics and Trade Research,2005,21(1):57-61. |
| |
| Authors: | ZHANG Duan-ming SUN Jia-he |
| |
| Abstract: | With the membership of the WTO, China is obliged to open up its accounting information services market. According to the WTO regulations, China has to withdraw all the relevant barriers, which results in more and more foreign investment into this market. The paper believes that the globalization of China's accounting information services sector will enjoy opportunities as well as face challenges and it is the latter that requires China's accounting information services sector to enforce its market standardization. |
| |
| Keywords: | the WTO accounting services trade certified public accountant CPA development strategy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
