中国加入WTO后对会计的影响及对策

AfterChina'saccessiontotheWTOtheimpactoftheaccountingandCountermeasuresAbstracTheWorldTradeOrganization(WTO)iscomposedofthreeparts,theGeneralAgreementonTariffs(GATT),theGeneralAgreementonTradeinServices(GATS)andintellectualpropertyagreement(TRIPS),themaintrademattersforallnorm-setting,coordinationoftheconflict,tomaintainorder,payattentiontoefficiencyandequity,includingtariffs,marketaccess,intellectualpropertyrights,dumping,most-favored-nation,labor,arbitrationandsanctions.WTOWTOisasupranationaleconomiclegislativeandjudicialinstitutions,withtheIMF,theWorldBank,thethree,theestablishmentofthetwenty-firstcenturyintheworldeconomicorderoftrade,financeanddevelopmentinthreemainareastomaintaineconomicorder,thecoordinationofthemainpillarsofeconomicdisputes.WiththeUS'sWTOaccessionagreement,China'saccessiontotheWTOisjustaroundthecorner,whichforourdevelopmenttoprovideagoldenopportunity,butalsobroughtmanychallenges.Keywords:WTOAccountingStandardforBusinessEnterprisesbadpreparationofaccountinginformationFirst,afteraddinganactiveroleinWTO:JointheWTO,Chinawillspeedupeconomicintegrationwiththeworldeconomy,accountingfortheprovisionofamoredomesticbroadspacefordevelopment,hasbroughtunprecedentedopportunities.1,theaccountingprofessioninChinaisconducivetostudyandlearnfromtheinternationalaccountingprofessionaccountingprofessionoftheadvancedinternationalmanagementexperienceOpeningupofChina'saccountingmarket,theforeignaccountingfirmscantakevariousformsindomesticaccountingfirm'sfounding.Foreignaccountingfirmsafteryearsofdevelopment,thingsintheaccountant'smanagement,customerdevelopment,isacontrolareaisagoodexperience,especiallyintheprofessionalethicsoftheeducationstaffandstafftoraiseprofessionalstandardsandmoreunique.ForeignintermediariestoentertheaccountingforChina'sreformoftheaccountingagencytoprovidethereference,wecanstayathometostudyabroadagencymatureaccountingmanagementexperience,intermediateaccountingindustrytospeedupChina'sreformanddevelopment.2,isconducivetothedevelopmentofChina'scapitalmarketandaccountingresearchWiththeopeningofcapitalmarkets,foreigncapitalwillbealargerscaleanddepthtoentertheChinesemarket.Capitalmarketsasaresultoftheestablishmentanddevelopmentinmanywaysrelatedtoaccountingissues,soaccountingforthecapitalmarketresearchhasbecomeverynecessary,includingthecapitalmarketineconomicforecasting,decision-makingmodelwithperfectcapitalmarketsdisclosureofaccountinginformationrules,capitalmarketfinancialaccountingofthecontentsofthereport.BylistedcompaniesoftheAccountingResearchCenterwillbecomethehotspotofAccountingResearch,accountingresearcherscanmoreaccesstocapitalmarketsfromtheeconomicbasisforresearch.Inaddition,tothegeneralinvestmentofthis,creditorsandotherstakeholders,theGroupwillprovideusefulaccountinginformationaswellascapitalmarketsthemostbasicfunctionsofaccounting.ItcanbesaidthataccessiontoWTOwillnotonlybringprosperitytothecapitalmarkets,butalsototheaccountingresearchissuesandbringnewvitality.3,infavorofdisclosureofaccountinginformationinChina'sstandardizationandlegalizationAccountinginformationisintheprocessofeconomicactivitiesthroughaccesstotheaccountingpracticeofaccountingtoreflectthemovementofthemainvalueofeconomicinformation,butalsobusinessmanagementanddecision-making.AfterChina'saccessiontotheWTO,withthestrengtheningofinternationalexchanges,economicoperationsinthesizeandthenumberwillsurelyincrease,anditsdisclosureofaccountinginformationrelatedtothebusiness-to-businessforecastsanddecisions,andfortheemphasisongroupinterests.Itshouldbesaidthattostrengthentheaccountinginformationistoestablishinternationalnormsofnormaleconomicorder.AlthoughWTOrulesthereisnodirectinformationontheaccountingrules,butinotherrelevantrulesandtheirimplementationprocess,containsmanyoftherequirementsofdisclosureofaccountinginformation.WorldTradeOrganizationisinlinewiththemarketeconomy,theobjectiveneedsoftheinternationaltradelegalsystem,aninevitablerequirementinordertoperfectthelegalsystemofChinaasasecurity.China'saccessiontotheWTOwillhelpChinatospeedupforeigntradeanditsrelatedaccountingregulationsandregulationsoftheconstructionandimprovementofrelevantdomesticlegislation,throughinternationalagreementsandtoensurethesmoothimplementationofthetreatytoprotecttheeconomicinterestsoftheparties.SuchasthenewlyrevisedAccountingLawofPeople'sRepublicofChina,China'saccessiontotheWTOforthedisclosureofaccountinginformationafterthestandardizationandinternationalizationofprovidingthebasisforforeigncompaniesandcapitaltoentertheChinesemarketprovidesthemostbasicnormsofaccounting.4,theaccountingprofessioninfavorofanewbusinessWTOrequiresMemberStatestoallowforeignaccesstoallareasofaccountingservices,whichisboundtotheapprovaloftheauthoritiestomanagetheiraccountingintermediariescanalsoenterrelatedfieldstodevelopnewbusiness,toforeignaccountingfirms.Inaddition,theaccessiontotheWTO'sMFNstatuswasinfavorofaccountingresourcestomakeuseofforeignintermediariesandthemarketdevelopmentoftheaccountancybusiness,toenhancetheirstrength,theprincipleofmarketaccessandreducethemonopolyo