中國(guó)加入WTO后對(duì)會(huì)計(jì)的影響及對(duì)策

1、敗中國(guó)加入WTO扳后對(duì)會(huì)計(jì)的影響捌及對(duì)策 安 After 盎Chinas拌 access愛(ài)ion to 鞍the WTO跋 the im扳pact of敗 the ac藹countin疤g and C拜ounterm般easures背 翱摘要：世界貿(mào)易瓣組織（WTO）把由關(guān)貿(mào)總協(xié)定（藹GATT）、服傲務(wù)貿(mào)易總協(xié)定（扮GATS）和知奧識(shí)產(chǎn)權(quán)協(xié)定（T安RIPS）三部般分組成，主要為瓣所有貿(mào)易事務(wù)制懊定規(guī)范，協(xié)調(diào)沖霸突，維持秩序，礙講究效率和公平搬，包括關(guān)稅、市叭場(chǎng)準(zhǔn)入、知識(shí)產(chǎn)扳權(quán)、傾銷(xiāo)、最惠哀國(guó)待遇、勞工、隘仲裁和制裁等方皚面。吧Abstrac熬t: The 壩World T按rade Or把ga

2、nizat盎ion (WT疤O(píng)) is c挨omposed愛(ài) of thr岸ee part邦s,the G板e(cuò)neral 氨Agreeme傲nt on T扮ariffs 安(GATT),拌 the Ge罷neral A巴greemen拔t on Tr稗ade in 礙Service扮s (GATS靶) and i奧ntellec辦tual pr礙operty 搬agreeme罷nt (TRI扮PS), th澳e main 背trade m岸atters 奧for all白 norm-s笆etting,搬 coordi拜nation 爸of the 百conflic佰t, to m疤aintai

3、n霸 order,稗 pay at版tention傲 to eff熬iciency扮 and eq凹uity, i般ncludin擺g tarif扳fs, mar斑ket acc鞍ess, in百tellect氨ual pro拌perty r芭ights, 阿dumping胺, most-挨favored胺-nation靶, labor扳, arbit挨ration 板and san岸ctions.跋 WTO骯是一個(gè)超國(guó)家的俺經(jīng)濟(jì)立法和司法唉機(jī)構(gòu)，與貨幣基耙金組織、世界銀扒行三足鼎立，成敖立二十一世紀(jì)世稗界經(jīng)濟(jì)秩序中貿(mào)叭易、金融和發(fā)展敖三大領(lǐng)域中維持班經(jīng)濟(jì)秩序、協(xié)調(diào)唉經(jīng)濟(jì)糾紛的主要懊支柱。 W

4、TO俺 is a s氨upranat癌ional e暗conomic百 legisl扒ative a頒nd judi八cial in啊stituti啊ons, wi拜th the 扮IMF, th襖e World愛(ài) Bank, 哀the thr笆ee, the哎 establ阿ishment拔 of the半 twenty般-first 把century皚 in the芭 world 癌economi澳c order骯 of tra霸de, fin擺ance an擺d devel氨opment 罷in thre凹e main 傲areas t澳o maint矮ain eco搬nomic o霸r

5、der, t般he coor把dinatio班n of th藹e main 鞍pillars襖 of eco白nomic d愛(ài)isputes哀. 隨著中美加班入世貿(mào)組織協(xié)議阿的簽訂，我國(guó)加吧入WTO已是指俺日可待，這為我拔國(guó)提供了千載難芭逢的發(fā)展良機(jī)，傲同時(shí)也帶來(lái)了許頒多挑戰(zhàn)。 Wi白th the 盎USs WT伴O acces伴sion ag巴reement癌, China罷霸s acces氨sion to傲 the WT芭O is ju哎st arou扒nd the 絆corner,皚 which 埃for our胺 develo跋pment t埃o provi敖de a go柏lden

6、op案portuni奧ty, but翱 also b阿rought 啊many ch傲allenge昂s. 跋關(guān)鍵詞：WTO板 企業(yè)會(huì)計(jì)準(zhǔn)則啊會(huì)計(jì)信息化壞帳礙準(zhǔn)備 Key 礙words: 拜WTO Acc叭ounting版 Standa岸rd for 邦Busines奧s Enter佰prises 笆bad pre愛(ài)paratio般n of ac熬counti班ng info瓣rmation案 岸一、加入WTO把后的積極作用：百 First,隘 after 啊adding 襖an acti氨ve role岸 in WTO壩: 班加入WTO后，哀中國(guó)經(jīng)濟(jì)將會(huì)加伴快與世界經(jīng)濟(jì)的按融合，為國(guó)內(nèi)會(huì)巴計(jì)

7、提供了更加廣藹闊的發(fā)展空間，鞍帶來(lái)了前所未有斑的機(jī)遇。 Jo笆in the 皚WTO, Ch俺ina wil擺l speed挨 up eco熬nomic i靶ntegrat愛(ài)ion wit翱h the w胺orld ec爸onomy, 襖account百ing for版 the pr斑ovision爸 of a m敖ore dom哎esti哎c broad胺 space 拜for dev霸elopmen扒t, has 壩brought笆 unprec絆edented隘 opport盎unities扳. 拜1、有利于我國(guó)癌會(huì)計(jì)行業(yè)學(xué)習(xí)國(guó)叭際會(huì)計(jì)行業(yè)學(xué)習(xí)瓣國(guó)際會(huì)計(jì)行業(yè)的皚先進(jìn)管理經(jīng)驗(yàn) 邦1, th

8、e 矮account襖ing pro傲fession班 in Chi伴na is c班onduciv佰e to st霸u(píng)dy and扮 learn 盎from th挨e inter稗nationa案l accou笆nting p傲rofessi靶on acco胺unting 八profess搬ion of 百the adv翱anced i吧nternat胺ional m頒anageme凹nt expe骯rience 澳我國(guó)會(huì)計(jì)市場(chǎng)開(kāi)爸放后，國(guó)外的會(huì)隘計(jì)事務(wù)所可以采把取多種形式在國(guó)捌內(nèi)開(kāi)國(guó)會(huì)計(jì)師事頒務(wù)所。 Ope白ning up罷 of Chi案nas ac澳countin暗g marke半t,

9、 the 柏foreign案 accoun阿ting fi盎rms can頒 take v癌arious 翱forms i熬n domes背tic acc背ounting拌 firms拔 foundi敗ng. 國(guó)外的絆會(huì)計(jì)師事務(wù)所經(jīng)唉過(guò)多年的發(fā)展，辦在會(huì)計(jì)師事物所巴的管理、客戶(hù)開(kāi)靶發(fā)、人是控制等叭方面有良好的經(jīng)叭驗(yàn)，特別是在員安工職業(yè)道德的教頒育和員工專(zhuān)業(yè)水俺平和提高上更有拌獨(dú)到之處。 F熬oreign 敖account昂ing fir奧ms afte稗r(nóng) years阿 of dev辦elopmen伴t, thin按gs in t愛(ài)he acco爸untant鞍s manag邦ement, 佰

10、custome叭r devel翱opment,敖 is a c扮ontrol 頒area is爸 a good拔 experi疤ence, e絆special班l(xiāng)y in t岸he prof芭essiona白l ethic暗s of th敖e educa叭tion st癌aff and熬 staff 叭to rais啊e profe哀ssional凹 standa叭rds and佰 more u岸nique .頒 國(guó)外會(huì)計(jì)中介爸機(jī)構(gòu)的進(jìn)入，為扒我國(guó)會(huì)計(jì)中介機(jī)矮構(gòu)的改革提供了百參照物，我們可拜以足不出戶(hù)地學(xué)凹習(xí)國(guó)外會(huì)計(jì)中介傲機(jī)構(gòu)成熟的管理按經(jīng)驗(yàn)，加快我國(guó)頒會(huì)計(jì)中介行業(yè)的板改革與發(fā)展。 啊Fore

11、ign盎 interm安ediarie佰s to en拌ter the澳 accoun百ting fo扳r China愛(ài)s refo挨rm of t版he acco耙unting 傲agency 熬to prov扮ide the澳 refere疤nce, we襖 ca背n stay 凹at home暗 to stu敖dy abro安ad agen哀cy matu傲re acco扒unting 背managem爸ent exp壩erience澳, inter叭mediate巴 accoun版ting in稗dustry 版to spee啊d up Ch搬inas r挨eform a襖nd dev

12、e唉lopment柏. 挨2、有利于中國(guó)襖資本市場(chǎng)的發(fā)展埃及其會(huì)計(jì)研究 辦2, is c啊onduciv罷e to th奧e devel百opment 藹of Chin阿as cap隘ital ma拌rket an扮d accou頒nting r爸esearch啊 安隨著資本市場(chǎng)的俺開(kāi)放，外國(guó)資本柏將以更大的規(guī)模懊和深度進(jìn)入中國(guó)皚市場(chǎng)。 Wit八h the o唉pening 絆of capi熬tal mar笆kets, f矮oreign 絆capital鞍 will b百e a lar皚ger sca暗le and 懊depth t隘o enter埃 the Ch芭inese m白arket.

13、 哀由于資本市場(chǎng)的叭建立及發(fā)展在很壩多方面都涉及會(huì)爸計(jì)問(wèn)題，故對(duì)于艾資本市場(chǎng)會(huì)計(jì)方礙面的研究就變得扒十分必要，包括襖資本市場(chǎng)中經(jīng)濟(jì)壩預(yù)測(cè)、決策模型擺的建立與完善，叭資本市場(chǎng)會(huì)計(jì)信藹息披露的規(guī)則，頒資本市場(chǎng)財(cái)務(wù)會(huì)哎計(jì)報(bào)告的內(nèi)容等拜。哎 Capita敖l marke翱ts as a昂 result耙 of the安 establ跋ishment矮 and de胺velopme案nt in m案any way暗s relat熬ed to a白ccounti白ng issu氨es, so 霸account疤ing for案 the ca岸pital m啊arket r拜esearch斑 has be捌

14、come ve頒ry nece柏ssary, 鞍includi絆ng the 罷capital奧 market暗 in eco叭nomic f邦orecast捌ing, de半cision-矮making 翱model w白ith per阿fect ca邦pital m敖arkets 吧disclos襖ure of 捌account耙ing inf啊ormatio鞍n rules跋, capit靶al mark翱et fina瓣ncial a翱ccounti敖ng of t埃he cont按ents of啊 the re扒port. 拜而以上市公司為啊中心的會(huì)計(jì)研究霸將會(huì)成為會(huì)計(jì)研鞍究的熱點(diǎn)，

15、會(huì)計(jì)半研究人員可以更壩多的從資本市場(chǎng)白上獲得經(jīng)濟(jì)根據(jù)拜來(lái)進(jìn)行研究。 瓣By list岸ed comp巴anies o岸f the A胺ccounti靶ng Rese拔arch Ce瓣nter wi霸ll beco骯me the 按hot spo拜t of Ac胺countin按g Resea板rch, ac凹countin襖g resea伴rchers 案can mor藹e acces埃s to ca奧pital m按arkets 埃from th安e econo傲mic bas邦is for 岸researc辦h. 另外，向耙廣大投資本、債罷權(quán)人及其他利益敗相關(guān)集團(tuán)提供有愛(ài)用的會(huì)計(jì)信息，敗也

16、是資本市場(chǎng)會(huì)版計(jì)最基本的職能版。 In ad八dition,背 to the吧 genera白l inves挨tment o傲f this,稗 credit岸ors and岸 other 安stakeho拌lders, 敗the Gro胺up will靶 provid扳e usefu把l accou襖nting i頒nformat吧ion as 班well as艾 capita癌l marke暗ts the 班most ba胺sic fun耙ctions 凹o(jì)f acco懊unting.跋 可以說(shuō)，加入笆WTO不僅給資邦本市場(chǎng)帶來(lái)繁榮隘，也給會(huì)計(jì)研究啊帶來(lái)新的課題和艾生機(jī)。 It 辦can b

17、e 安said th笆at acce柏ssion t邦o WTO w疤ill not俺 only b襖ring pr艾osperit扒y to th安e capit岸al mark拌ets, bu案t also 哎to the 按account岸ing res艾earch i瓣ssues a版nd brin埃g new v叭itality氨. 伴3、有利于中國(guó)鞍會(huì)計(jì)信息披露的胺規(guī)范化和法制化礙 3, in 八favor o吧f discl壩osure o霸f accou耙nting i礙n癌formati版on in C案hinas 哎standar捌dizatio艾n and l懊egali

18、za懊tion 盎會(huì)計(jì)信息是人們藹在經(jīng)濟(jì)活動(dòng)進(jìn)程昂中，通過(guò)會(huì)計(jì)實(shí)笆踐獲得的反映會(huì)敗計(jì)主體價(jià)值運(yùn)動(dòng)爸狀況的經(jīng)濟(jì)信息壩，同時(shí)也是企業(yè)搬進(jìn)行管理與決策瓣的依據(jù)。 Ac擺countin般g infor稗mation 熬is in t扮he proc啊ess of 伴economi哀c activ叭ities t柏hrough 愛(ài)access 爸to the 佰account癌ing pra霸ctice o阿f accou把nting t襖o refle扒ct the 瓣movemen愛(ài)t of th叭e main 凹value o伴f econo把mic inf百ormatio扒n, but 胺als

19、o bu哎siness 哎managem埃ent and拔 decisi按on-maki挨ng. 中國(guó)加澳入WTO以后，皚隨著國(guó)際間交往鞍的加強(qiáng)，經(jīng)濟(jì)業(yè)岸務(wù)在規(guī)模和數(shù)量稗上必然會(huì)增加，拜其會(huì)計(jì)信息披露八關(guān)系到企業(yè)間的哎預(yù)測(cè)及決策，為藹利益相互集團(tuán)所搬重視。 Aft扮er Chin罷as acc哎ession 把to the 把WTO, wi跋th the 搬strengt柏hening 氨of inte唉rnation絆al exch愛(ài)anges, 瓣economi邦c opera霸tions i爸n the s稗ize and澳 the nu艾mber wi把ll sure吧ly incr哎

20、ease, a凹nd its 斑disclos百u(mài)re of 岸account靶ing inf懊ormatio癌n relat柏ed to t啊he busi艾ness-to爸-busine岸ss fore拌casts a暗nd deci翱sions, 暗and for佰 the em氨phasis 爸on grou八p inter耙ests. 應(yīng)跋該說(shuō)，加強(qiáng)會(huì)計(jì)扳信息方面的規(guī)范愛(ài)是建立國(guó)際間正敖常經(jīng)濟(jì)秩序的基班礎(chǔ)。 It s柏hould b版e said 芭that to八 streng氨then th斑e accou哀nting i斑nformat瓣ion is 懊to esta板blis

21、h i凹nternat斑ional n扒orms of按 normal般 econom罷ic orde班r. WTO規(guī)盎則中雖然沒(méi)有直案接關(guān)于會(huì)計(jì)信息斑方面的規(guī)則，但凹在其他有關(guān)規(guī)則疤及其執(zhí)行過(guò)程中俺，蘊(yùn)含著許多對(duì)背會(huì)計(jì)信息披露的凹要求。 Alt襖hough W靶TO rule頒s there岸 is no 安direct 跋informa耙tion on襖 the ac瓣countin凹g rules八, but i罷n other半 releva啊nt rule巴s and t白heir im把plement半ation p扒rocess,擺 contai巴ns many哀 of the艾

22、 requir扒ements 板of disc哎losure 敗of acco邦unting 氨informa壩tion. 世俺界貿(mào)易組織是符啊合市場(chǎng)經(jīng)濟(jì)客觀氨需要的國(guó)際貿(mào)易艾法律體系，必然班要求中國(guó)以完善霸的法制來(lái)作為保捌障。 Worl疤d Trade熬 Organi敖zation 哀is in l凹ine wit拔h the m翱arket e昂conomy,笆 the ob頒jective皚 needs 岸of the 背interna背tional 稗trade l俺egal sy鞍stem, a叭n inevi氨table r按equirem昂ent in 搬order t靶o pe

23、rfe半ct the 柏legal s敗ystem o叭f(wàn) China擺 as a s板e(cuò)curity鞍. 中國(guó)加入W班TO將有助于中皚國(guó)加快對(duì)外貿(mào)易般法規(guī)及其相關(guān)會(huì)爸計(jì)法規(guī)的建設(shè)和靶完善，通過(guò)國(guó)內(nèi)百有關(guān)立法來(lái)保證擺國(guó)際協(xié)定和條約瓣的順利實(shí)施，保哎護(hù)各方的經(jīng)濟(jì)利胺益。 Chin翱as acc搬ession 爸to the 罷WTO wil白l help 白China t辦o speed矮 up辦 foreig板n trade襖 and it半s relat拌ed acco扒unting 礙regulat礙ions an皚d regul哀ations 啊of the 襖constru頒ction

24、 a稗nd impr矮ovement氨 of rel笆evant d稗omestic辦 legisl半ation, 藹through佰 intern癌ational靶 agreem懊ents an癌d to en佰sure th捌e smoot邦h imple柏mentati阿on of t柏he trea艾ty to p敖rotect 吧the eco背nomic i襖nterest昂s of th版e parti班es. 把如新修訂的中擺華人民共和國(guó)會(huì)芭計(jì)法， 為中扳國(guó)加入WTO后笆的會(huì)計(jì)信息披露叭規(guī)范化和國(guó)際化襖提供了依據(jù)，為矮外國(guó)企業(yè)和資本案進(jìn)入中國(guó)市場(chǎng)提霸供了會(huì)計(jì)方面最熬基本的規(guī)范。

25、 百Such as翱 the ne癌wly rev扒ised A捌ccounti板ng Law 斑of Peop岸les Re稗public 胺of Chin拜a, Chi版nas ac巴cession伴 to the笆 WTO fo扮r the d暗isclosu拌re of a奧ccounti板ng info扮rmation扒 after 凹the sta挨ndardiz把a(bǔ)tion a氨nd i絆nternat翱ionaliz柏ation o扮f provi埃ding th按e basis頒 for fo岸reign c瓣ompanie俺s and c挨apital 把to ente傲r

26、 the C奧hinese 暗market 氨provide熬s the m艾ost bas罷ic norm盎s of ac爸countin斑g. 懊4、有利于會(huì)計(jì)隘行業(yè)開(kāi)展新業(yè)務(wù)罷 4, the熬 accoun岸ting pr靶ofessio版n in fa耙vor of 捌a new b絆usiness挨 俺WTO要求成員氨國(guó)允許外方進(jìn)入罷會(huì)計(jì)服務(wù)業(yè)的各頒個(gè)領(lǐng)域，這必然般促使管理當(dāng)局批皚準(zhǔn)本國(guó)的會(huì)計(jì)中阿介機(jī)構(gòu)也可以進(jìn)阿入相關(guān)領(lǐng)域開(kāi)拓?cái)[新業(yè)務(wù)，向外國(guó)敗會(huì)計(jì)機(jī)構(gòu)競(jìng)爭(zhēng)。藹 WTO re暗quires 扳Member 耙States 啊to allo捌w forei頒gn acce胺ss to a

27、暗ll area氨s of ac拌countin扮g servi稗ces, wh叭ich is 俺bound t埃o the a骯pproval百 of the埃 author案ities t拌o manag伴e their板 accoun案ting in扳termedi巴aries c阿an also暗 enter 敖related般 fields版 to dev盎elop ne翱w busin半ess, to爸 foreig翱n accou靶nting f板irms. 此耙外，加入WTO翱所獲得的最惠國(guó)癌待遇有利于會(huì)計(jì)疤中介機(jī)構(gòu)利用國(guó)八外資源和市場(chǎng)發(fā)案展會(huì)計(jì)業(yè)務(wù)，提佰高本身實(shí)力，而哎市場(chǎng)準(zhǔn)

28、入原則減拜少了會(huì)計(jì)服務(wù)業(yè)白的壟斷，降低了癌銀行業(yè)的進(jìn)入成氨本，有利于銀行瓣間的競(jìng)爭(zhēng)。 I拌n addit敖ion, th癌e acces白sion to斑 the WT霸O(shè)s MFN懊 status扒 was in壩 favor 頒of acco絆unting 扳resourc斑es to m吧ake use霸 of for辦eign in疤term隘ediarie盎s and t按he mark按et deve耙lopment翱 of the襖 accoun跋tancy b百u(mài)siness吧, to en擺hance t骯heir st鞍rength,版 the pr安inciple鞍 of

29、 mar壩ket acc襖ess and邦 reduce盎 the mo扒nopoly 板of the 擺account般ing ser藹vices s按ector, 拜reducin吧g the c艾ost to 按enter t搬he bank捌ing ind熬ustry a絆nd is c巴onduciv盎e to in襖ter-ban拔k compe骯tition.盎 懊5扒、有利于會(huì)計(jì)電礙算化向會(huì)計(jì)信息隘化發(fā)展 5, 礙Account巴ing con疤ducive 拌to the 凹develop搬ment of壩 accoun耙ting in懊formati澳on 罷會(huì)計(jì)電算化在我

30、背國(guó)發(fā)展至今已有扮二十年的歷史，扒并且取得了階段邦性的成果，但其皚軟件部分主要是邦模仿手工會(huì)計(jì)核奧算方式進(jìn)行核算白處理，缺少企業(yè)隘財(cái)務(wù)管理需要的懊管理與決策功能扒。 Accou耙nting f哀or Chin八as dev哀elopmen傲t has b笆een in 矮the his安tory of熬 two de伴cades a叭nd has 伴achieve癌d resul阿ts, but扮 the ma扮jor par氨t of it扳s softw把a(bǔ)re is 百based o敗n manua擺l accou背nting a般pproach唉 to acc艾ounting扮 tre

31、atm搬ent, th瓣e lack 笆of fina胺ncial m礙anageme昂nt need襖s of en拔terpris耙e manag疤ement a岸nd poli礙cy-maki瓣ng func扒tions. 隘至使目前我國(guó)大霸多數(shù)企業(yè)的會(huì)計(jì)霸信息系統(tǒng)，還只般是企業(yè)內(nèi)部信息辦的孤島使企業(yè)的耙財(cái)務(wù)信息難以同板其他功能信息相拌互融通。 Ch拌ina to 半make th絆e most 盎of the 拜corpora版te acco鞍unting 柏informa皚tion sy凹stems, 巴enterpr芭ise inf把ormatio傲n only 阿island 拔

32、to make盎 the fi版nancial佰 inform版ation i斑s diffi班cult to礙 functi班on with辦 other 扒informa壩tion of瓣 mutual柏 financ瓣ing. 中國(guó)傲加入WTO后，柏我國(guó)企業(yè)參與國(guó)凹際競(jìng)爭(zhēng)所進(jìn)行的奧商務(wù)活動(dòng)將更多盎的依賴(lài)于虛擬的疤網(wǎng)絡(luò)，網(wǎng)絡(luò)經(jīng)濟(jì)頒對(duì)會(huì)計(jì)提出了更扒高的要求，它將氨促進(jìn)企業(yè)的電算矮化會(huì)計(jì)系統(tǒng)從核芭算型轉(zhuǎn)變?yōu)楣芾韸W型，促進(jìn)會(huì)計(jì)信敖息化。 Chi奧nas ac辦cession扮 to the絆 WTO, C扳hinese 拔enterpr敖ises to拜 partic熬ipate i盎n int

33、er氨nationa盎l compe按tition 叭conduct扳ed by t扳he busi絆ness ac阿tivitie霸s will 藹be more澳 depend稗ent on 吧the vir凹tual ne跋twork, 俺the net靶work ec瓣onomy o癌n the a暗ccou唉nting r皚equirem矮ents of挨 a high霸er, it 耙will pr稗omote t芭he busi罷nesses 拔of elec扳tronic 翱account鞍ing sys安tem tra柏nsition阿 from t拔he acco艾unti

34、ng 斑for the靶 manage捌ment of氨 type, 疤the pro疤motion 襖of acco唉unting 跋informa罷tion. 胺二、加入WTO疤后面臨的挑戰(zhàn) 佰Second,霸 after 哎the acc昂ession 骯to WTO 拜challen奧ges fac伴ing 斑加入WTO，雖澳然對(duì)中國(guó)會(huì)計(jì)的暗發(fā)展會(huì)產(chǎn)生積極吧的作用，但也會(huì)埃在某些方面帶來(lái)耙嚴(yán)峻的挑戰(zhàn)。 挨Join th斑e WTO, 拌althoug斑h(yuǎn) the d艾evelopm懊ent of 胺Chinas暗 accoun癌ting wi伴ll have案 a posi背tive

35、ef擺fect, b敖ut it c白an also柏 bring 礙in some敖 tough 霸challen襖ges. 胺1、會(huì)計(jì)準(zhǔn)則與暗國(guó)際慣例存在一昂定差距 1, 八account埃ing sta氨ndards 唉and int盎ernatio版nal pra阿ctice t哀here ar安e some 敖gaps 骯目前，財(cái)政部會(huì)斑計(jì)準(zhǔn)則委員會(huì)已爸經(jīng)并將繼續(xù)頒布霸我國(guó)的一系列具澳體會(huì)計(jì)準(zhǔn)則。 拜At pres稗ent, th爸e China頒 Accoun隘ting St唉andards巴 Commit俺tee has氨 and wi扮ll cont艾inue th耙e pro

36、mu皚lgation八 of Chi懊nas se案ries of扒 specif壩ic acco骯unting 安standar拔ds. 具體準(zhǔn)按則的出臺(tái)，標(biāo)志扮著我國(guó)會(huì)計(jì)改革俺已正式步入國(guó)際按化的發(fā)展軌道。礙 The in翱troduct藹ion of 敖specifi背c crite吧ria, in爸dicates埃 that C懊hina ha斑s forma暗lly ent頒ered th罷e accou敗nting r澳eform o拔f inter案nationa吧l devel癌opment.般 但是，我國(guó)的熬會(huì)計(jì)準(zhǔn)則在具體巴條款上與國(guó)際會(huì)拔計(jì)慣例尚存在一絆定的差距。 H稗ow

37、ever,骯 China案s accou凹nting s爸tandard版s with 巴the spe埃cific p八rovisio吧ns in i半nternat吧ional a艾ccounti八ng prac擺tice in啊 certai背n gap b背etween 霸survivi癌ng. 比如：傲（1）產(chǎn)品成本唉核算方面。 F斑or exam半ple: (1罷) aspec扮ts of p芭roduct 搬costing伴. 國(guó)際通行的拜做法傾向于制造拜成本法，而我國(guó)皚多用完全成本法拌。 The p暗ractice扮 of int百ernatio吧nal law罷 tend t

38、阿o manuf哀acturin拌g costs罷, and o瓣ur use 澳of full白-cost m癌ethod. 捌會(huì)計(jì)核算方法的敗不同直接影響了盎產(chǎn)品的定價(jià)、關(guān)埃稅等，進(jìn)而影響把產(chǎn)品在國(guó)際市場(chǎng)艾上的競(jìng)爭(zhēng)力；（罷2）固定資產(chǎn)新捌舊方面。 Di安fferent罷 accoun阿ting me搬t(yī)hods o阿f a dir柏ect imp絆act on 芭product白 pricin捌g, tari絆ffs and壩 so on,把 then t把he impa胺ct of p哎roducts埃 on the把 intern矮ational昂 market拔 compet壩iti

39、vene佰ss; (2)搬 new an敗d old a爸spects 靶of fixe奧d asset胺s. 我國(guó)現(xiàn)階把段考慮到國(guó)家財(cái)俺政的承受能力，擺除了某些高科技佰行業(yè)外，絕大部笆分行業(yè)都是采取板平均新舊法（直隘線法），這使我稗國(guó)固定資產(chǎn)回收疤期相對(duì)較長(zhǎng)，不胺符合會(huì)計(jì)上的穩(wěn)礙健原則，且難以傲籌集資金，造成捌固定資產(chǎn)更新緩案慢，企業(yè)經(jīng)營(yíng)風(fēng)爸險(xiǎn)加大；（3）岸壞帳準(zhǔn)備金的提澳取方面。 Ch稗ina at 唉this st隘age to 把take in霸to acco頒unt the板 carryi襖ng capa背city of皚 the st般ate fin斑ance, i敖n addit

40、案ion to 板some hi熬gh-tech半 indust背ries, t艾he vast俺 majori哀ty of i襖ndustri白es are 捌taking 爸an aver白age of 芭the old啊 and th擺e new l拔aw (the擺 straig跋ht-line把 method藹), whic邦h makes芭 a rela班tively 安long pe把riod of翱 China絆s fixed扳 assets伴, not i疤n confo霸rmity w澳ith acc俺ounting敗 sound 愛(ài)princip矮les, an哎d it

41、 is埃 diffic暗ult to 版raise f巴unds, r敗esultin笆g in th背e slow 般updatin暗g of fi俺xed ass般ets, bu安siness 伴risks; 霸(3) ext叭raction按 of the靶 bad de挨bt rese埃rve are吧a. 我國(guó)規(guī)定啊除境外上市公司埃、香港上市公司傲及在境內(nèi)發(fā)行外癌資股的公司可自霸行確定計(jì)提壞帳礙準(zhǔn)備金的方法和氨比例外，其他企捌業(yè)均采用應(yīng)收帳笆款余額百分比法辦計(jì)提壞帳準(zhǔn)備，柏而且還硬性規(guī)定頒了一些行業(yè)的計(jì)辦提比例。 Pr扒ovides 熬that in哀 additi頒on to C百

42、hinas 阿foreign扒 listed昂 compan俺ies, Ho霸ng Kong斑-listed哀 compan捌ies and唉 issuin拜g forei藹gn capi絆tal sha隘res in 澳the ter阿ritory 哀of the 疤corpora傲tion to凹 determ擺ine the胺 provis稗ion of 阿bad deb骯t reser唉ve meth伴od and 埃the rat伴io of o柏ther co邦mpanies傲 are us耙ing the安 percen斑tage of叭 accoun哎ts rece跋ivabl

43、e 疤balance澳 of law拜 provis般ion for瓣 bad de瓣bts , b俺ut also稗 a numb靶er of m板andator佰y provi拜sion of霸 the pr捌oportio斑n of th柏e indus唉try. 我國(guó)吧對(duì)壞帳計(jì)提的規(guī)笆定比較保守，壞疤帳準(zhǔn)備會(huì)計(jì)提比拌例較低，致使企稗業(yè)在參與國(guó)際競(jìng)皚爭(zhēng)時(shí)，與同類(lèi)企巴業(yè)相比經(jīng)營(yíng)風(fēng)險(xiǎn)伴加大，容易陷入傲財(cái)務(wù)困境，甚至啊導(dǎo)致破產(chǎn)；（4背）無(wú)形資產(chǎn)計(jì)量拌方面。 Chi巴nas ba挨d debt 鞍provisi斑ons of 擺more co阿nservat鞍ive pro哎vision,斑 a

44、ccoun斑ting fo案r bad d巴ebts to安 a lowe頒r propo啊rtion, 跋with th扳e resul癌t that 背firms p襖articip笆ate in 稗interna般tional 柏competi頒tion wh昂en comp巴ared wi壩th simi搬lar ent耙erprise擺s to in俺crease 斑operati啊onal ri澳sk, eas板y to fa盎ll into靶 financ拜ial dif捌ficulti隘es and 俺even le頒ad to b凹ankrupt安cy; (4)襖 measu

45、r俺ement o凹f intan佰gible a翱ssets. 八從會(huì)計(jì)的角度看艾，知識(shí)經(jīng)濟(jì)最大俺的特點(diǎn)就是無(wú)形斑資產(chǎn)在整個(gè)社會(huì)拌資產(chǎn)的比重中顯啊著上升，對(duì)一些伴高科技企業(yè)來(lái)說(shuō)八，它的比重甚至翱已超過(guò)固定資產(chǎn)叭而位居企業(yè)首位扒。 From 翱an acco案unting 霸point o艾f view,笆 knowle絆dge-bas芭ed econ鞍omy is 佰charact絆erized 熬by the 暗largest俺 intang隘ible as懊set in 斑the com敗munity 俺as a wh俺ole in 搬a signi哎ficant 埃increas癌e

46、in th岸e propo版rtion o敗f some 拜high-te芭ch ente壩rprises靶, the p骯roporti絆on of i阿ts fixe柏d asset熬s and e罷ven mor霸e than 癌the top芭 ranked耙 compan哎ies. 根據(jù)襖有關(guān)資料介紹，拜經(jīng)濟(jì)學(xué)中涉及的叭無(wú)形資產(chǎn)多達(dá)2搬9項(xiàng)，目前美國(guó)阿評(píng)估公司所涉及背的無(wú)形資產(chǎn)也達(dá)疤23項(xiàng)。 In熬 accord霸ance wi笆th the 頒relevan凹t infor吧mation 鞍about t敗he econ辦omics o案f intan按gible a邦ssets

47、r靶elating吧 to as 靶many as叭 29, th芭e U.S. 鞍compani岸es invo俺lved in佰 the as班sessmen懊t of in岸tangibl哀e asset跋s has r盎eached 按23. 而我國(guó)斑會(huì)計(jì)實(shí)務(wù)中運(yùn)用唉單項(xiàng)評(píng)估和整體巴評(píng)估的無(wú)形資產(chǎn)藹只有12項(xiàng)，列佰入財(cái)務(wù)會(huì)計(jì)系統(tǒng)敖的只有67項(xiàng)絆，多數(shù)無(wú)形資產(chǎn)俺在財(cái)務(wù)會(huì)計(jì)中得癌不到反映，這必稗然使國(guó)內(nèi)企業(yè)與礙國(guó)外企業(yè)在更加胺廣泛地進(jìn)行聯(lián)營(yíng)瓣、兼并以及商務(wù)癌交往中處于不利捌地位。 Chi皚nas ac熬countin疤g pract安ice and翱 the us霸e of in疤divi

48、dua巴l asses翱sment a矮nd an o佰verall 拌assessm盎ent of 版the int耙angible耙 assets吧 is onl班y 12, t藹he fina板ncial a懊ccounti翱ng syst耙em, onl笆y 6-7, 搬t(yī)he maj拌ority o按f intan哎gible a埃ssets i拔n finan傲cial ac絆countin壩g is no艾t refle昂cted, w拌hich is百 bound 癌to dome艾stic en熬terpris霸es and 叭f(wàn)oreign半 enterp敗rises i岸

49、n a mor隘e exten版sive jo扒int ven礙ture, m搬erger a佰nd busi柏ness co拌ntacts 敗at a di把sadvant傲age. 把2、國(guó)際會(huì)計(jì)中笆介機(jī)構(gòu)涌入會(huì)搶襖占國(guó)內(nèi)會(huì)計(jì)機(jī)構(gòu)凹的市場(chǎng)份額 2暗, the i搬nflux o巴f inter隘nationa藹l accou矮nting a凹gency w百ill occ暗upy the氨 domest把ic mark藹et shar傲e of th隘e accou頒nting b奧odies 辦加入WTO后，澳我國(guó)將逐漸取消骯對(duì)國(guó)際會(huì)計(jì)機(jī)構(gòu)邦在業(yè)務(wù)方面、數(shù)拔量方面、國(guó)外從敖業(yè)人員、規(guī)模方

50、懊面的限制，使其啊享有與國(guó)內(nèi)會(huì)計(jì)哀機(jī)構(gòu)同等的競(jìng)爭(zhēng)皚機(jī)會(huì)與權(quán)利。 半Join th伴e WTO, 爸China w柏ill gra凹dually 吧lift th藹e inter奧nationa傲l accou辦nting b癌odies i熬n the b拔usiness阿, the n澳umber o拔f forei搬gn work瓣ers, th耙e size 邦constra八ints, t捌o natio辦nal acc柏ounting爸 bodies俺 have t愛(ài)he same凹 opport澳unities把 and ri擺ghts of懊 the co霸mpetiti班on.

51、 那時(shí)，懊國(guó)際會(huì)計(jì)機(jī)構(gòu)憑奧借其豐富的市場(chǎng)伴經(jīng)驗(yàn)，先進(jìn)的審礙計(jì)技術(shù)和強(qiáng)大的跋國(guó)際背景，與剛捌剛起步還處在成稗長(zhǎng)發(fā)育期的中國(guó)按注冊(cè)會(huì)計(jì)師行業(yè)叭進(jìn)行市場(chǎng)爭(zhēng)奪戰(zhàn)岸，占據(jù)有利“地拔形”。 At 壩that ti白me, the捌 intern盎ational阿 accoun絆ting bo礙dy, wit懊h its r佰ich exp拌erience翱, advan凹ced tec靶hnology頒 and a 瓣strong 邦audit i拌nternat罷ional b拌ackgrou俺nd, and爸 has ju阿st star暗ted is 叭still i稗n the d跋evelopm

52、斑ental g皚rowth o哎f the C百hinese 懊Institu頒te of C骯ertifie案d Publi笆c Accou愛(ài)ntants 礙industr按y battl癌e for m吧arket, 辦to occu藹py a fa罷vorable唉 terra半in. 國(guó)際氨會(huì)計(jì)中介機(jī)構(gòu)搶吧灘中國(guó)，首先沖半擊風(fēng)險(xiǎn)小、成本爸低、利潤(rùn)高的業(yè)八務(wù)。 Inte叭rnation爸al acco敖unting 拔agency 版forced 愛(ài)the Chi頒nese, f壩irst of拔 all, t藹he impa捌ct of t藹he risk疤 of sma襖ll, l

53、ow絆 cost, 昂high-pr疤ofit bu藹siness.斑 奧3、國(guó)內(nèi)會(huì)計(jì)業(yè)邦的風(fēng)險(xiǎn)增加 3凹, the d盎omestic霸 indust頒ry, inc班rease t百he risk阿 of acc骯ounting版 岸加入WTO后，叭國(guó)際經(jīng)濟(jì)活動(dòng)的岸競(jìng)爭(zhēng)加劇，企業(yè)頒會(huì)計(jì)工作面臨的邦風(fēng)險(xiǎn)加大。 J巴oin the壩 WTO, i敗nternat疤ional e礙conomic爸 activi爸ties, i搬ncreasi頒ng comp笆etition瓣 faced 盎by ente敖rprises白 increa霸sed ris昂k accou百nting. 翱新的市場(chǎng)要

54、面臨壩新的風(fēng)險(xiǎn)，高科俺技及其產(chǎn)業(yè)的掘奧起，經(jīng)濟(jì)全球化藹擴(kuò)張，導(dǎo)致不確百定 New m芭arkets 背to face芭 the ri扒sk of n把ew, hig扮h-tech 懊industr笆ies as 挨well as阿 openin邦g up an扮d econo罷mic glo安balizat阿ion and鞍 expans拜ion, le昂ading t岸o uncer俺tainty捌Growth 捌factors俺. 由于信息不柏完備與非對(duì)稱(chēng)分阿布，又促進(jìn)風(fēng)險(xiǎn)熬加大。 As 敖a resul傲t of in搬complet般e infor疤mation 愛(ài)and non鞍-s

55、ymmet靶rical d哀istribu拌tion, a隘nd prom癌otion o靶f incre拜ased ri翱sk. 對(duì)會(huì)計(jì)氨及各所而言，由鞍于國(guó)際會(huì)計(jì)機(jī)構(gòu)哀進(jìn)軍中國(guó)會(huì)計(jì)市隘場(chǎng)，將導(dǎo)致國(guó)內(nèi)澳會(huì)計(jì)機(jī)構(gòu)中的一頒部分家戶(hù)流失，氨從而導(dǎo)致那些規(guī)辦模小，業(yè)務(wù)單一暗，防風(fēng)險(xiǎn)能力差敖的會(huì)計(jì)中介機(jī)構(gòu)藹的破產(chǎn)。 An頒d the t愛(ài)erms of白 the ac柏countin矮g, inte罷rnation靶al acco扒unting 板bodies 瓣as a re敗sult of擺 the ac傲countin巴g marke耙t in Ch搬ina wil拌l lead 拔to nati凹o(jì)nal ac案countin搬g bodie爸s in th叭e loss 愛(ài)of part愛(ài) of hou敖seholds熬, resul耙ting in頒 those 俺small-s盎cale, s巴ingle-b拔usiness絆, anti-佰risk ab扳ility o傲f the i邦ntermed扒iarys 笆insolve傲ncy acc奧ount