加入世界贸易组织与中国会计师事务所发展问题-会计学专业论文.docxVIP

垫叁壁墨墼墨丝堡皇主壁垒盐墅兰查旦垄垦堡墨堑茎———————————一Abst 垫叁壁墨墼墨丝堡皇主壁垒盐墅兰查旦垄垦堡墨堑茎———————————一 Abst ract 1、Background，Purpose and 0bjective The Dec锄ber 1 1m 2001 has seen China became the regular member of WTO，this means China willjoin into globalized economics in more wide field and more deep level．In the face of the abroad accountant firms，which have long history and competitive predominance，Chinese accountant finns，which are still developing，will be confronted with austere challenges．The thesis uses the influence on Chinese accountant firms of being membership of WTO as all entrance to discuss the development stratagem of Chinese accountant firms．The author h叩es to provide some valuable reference and help to the development ofChinese accountant firms． 2、Content The thesis is composed by four parts：Introduction of WTO and the basic requirement of accounting service by WTO；The influence on Chinese accountant firms of being membership of WTO；The development stratagem of Chinese accountant firms； Countermeasure and advice． 3、Method of the Research The relationship between being membership of WTO and the development of Chinese accountant firms is a new research task，we will get more deeper and more complete knowledge on it along with the operation of Chinese accountant firms after joining the WTO．The author pays attention to the combination of the theory and the practice，uses theoretic analysis for the main and uses some instance for the contrast． Key words：accountant firms opportunity challenge development stratagem research Ⅱ o。州“ 垫叁些墨墼墨丝堡皇±堡垒兰堡皇墨堕茎垦堡堕堕一——加入世界贸易组织与中国会计师事务所发展问题研究 垫叁些墨墼墨丝堡皇±堡垒兰堡皇墨堕茎垦堡堕堕一—— 加入世界贸易组织与中国会计师事务所发展问题研究 引言 我国从1986年底提出恢复关税及贸易总协定(GATT)缔约国地位的申请之后，就参 与了长达7年之久的乌拉圭回合谈判，并成为“服务业贸易总协定”(GATS)的缔约国之一。 随着世界贸易组织(WTO)的诞生，我国的复关谈判就成了入世谈判。2001年12月11日， 中国正式成为世界贸易组织成员，这标志着中国和国际接轨的序幕已正式拉开。加入wTO 之后，作为WTO的成员国，我国将对包括服务贸易在内的贸易和投资逐步实行自由化的政 策，作为服务业重要组成部分的会计服务将面临巨大的影响，也将给我国的会计师事务所带 来前所未有的挑战和机遇。在这种情况下，对可能遇到的影响和应采取的对策进行客观、 理性的分析就显得尤为重要。鉴于目前国内理论界尚未开展系统研究，而这一问题又具有 重要的理论和现实意义，因此本文针对加入WTO