加入世界贸易组织与中国会计师事务所发展问题研究-会计学专业论文.docxVIP

加入世界贸易组织‘冲国会计师事务所发展问题研究～内容提要 加入世界贸易组织‘冲国会计师事务所发展问题研究～ 内容提要 一、研究的背景、意义和目的 2001年12月11日，中国正式成为世界贸易组织成员，这意味着中 国将在更广阔的领域和更深层次融入全球化经济中。加入WTO之后，面 对历史悠久、具有明显竞争优势的国外会计师事务所，尚处在发展初期的 中国会计师事务所将面临严峻的挑战。本文以加入WTO对中国会计师事 务所的影响为契机来探讨中国会计师事务所的发展战略，以期对中国会计 师事务所的发展壮大提供一些有价值的参考与帮助。 二、研究的主要内容 本文分为四个部分：世界贸易组织及其会计服务的基本要求；加入 WTO对中国会计师事务所的影响；中国会计师事务所发展战略；对策建 议。 三、研究方法 加入WTO与中国会计师事务所的发展，这是一个新的研究课题，随 着入世后中国会计师事务所的发展运作，我们将会对此有一个更为全面而 深入的认识。本文在研究方法上以理论分析为主，并运用了部分实例对比 分析方法，注意理论和实践的相结合。 关键词：会计师事务所 机遇 挑战 发展战略 研究 V7 7 ) ＼／7 ／ 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