| 加入WTO对我国会计服务业的影响及发展对策 |
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| 引用本文： | 步淑段,易颜新. 加入WTO对我国会计服务业的影响及发展对策[J]. 石家庄经济学院学报, 2002, 25(1): 69-76 |
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| 作者姓名： | 步淑段 易颜新 |
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| 作者单位： | 石家庄经济学院,财会系,河北,石家庄,050031 |
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| 摘 要： | 本文在说明WTO关于会计服务贸易总协定规则的基础上,详细论述了我国会计业所面临的机遇和挑战,加入WTO后对我国会计核算、会计制度和会计人才培养等方面的影响。同时在历述我国各项会计改革的基础上提出了进一步改进我国会计业的对策。
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| 关 键 词： | 会计服务业 影响 发展对策 WTO 服务贸易总协定 市场准入 国际惯例 中国 会计制度 人才培养 会计核算 |
| 文章编号： | 1007-6875-(2002)-01-0069-08 |
| 修稿时间： | 2001-12-23 |
On the Countermeasures of the Effect and Development of Accounting Service Business of Our Country when Entering WTO |
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| BU Shu-duan,YI Yan-xin. On the Countermeasures of the Effect and Development of Accounting Service Business of Our Country when Entering WTO[J]. Journal of Shijiazhuang University of Economics, 2002, 25(1): 69-76 |
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| Authors: | BU Shu-duan YI Yan-xin |
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| Abstract: | Based on the exploration of WTO concerning the general trade principles of accounting service,the paper discusses in detail the opportunity and challenge facing our accounting business and the effect on the accounting,accounting systems and the training of account talents and etc.Meanwhile the paper puts forward the countermeasures for further improving the accounting business. |
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| Keywords: | WTO market permission international rules |
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