中國加入WTO后對(duì)會(huì)計(jì)的影響及對(duì)策

1、中國加入wto后對(duì)會(huì)計(jì)的影響及對(duì)策 after china's accession to the wto the impact of the accounting and countermeasures 摘要：世界貿(mào)易組織（wto）由關(guān)貿(mào)總協(xié)定（gatt）、服務(wù)貿(mào)易總協(xié)定（gats）和知識(shí)產(chǎn)權(quán)協(xié)定（trips）三部分組成，主要為所有貿(mào)易事務(wù)制定規(guī)范，協(xié)調(diào)沖突，維持秩序，講究效率和公平，包括關(guān)稅、市場準(zhǔn)入、知識(shí)產(chǎn)權(quán)、傾銷、最惠國待遇、勞工、仲裁和制裁等方面。abstract: the world trade organization (wto) is composed of three

2、parts,the general agreement on tariffs (gatt), the general agreement on trade in services (gats) and intellectual property agreement (trips), the main trade matters for all norm-setting, coordination of the conflict, to maintain order, pay attention to efficiency and equity, including tariffs, marke

3、t access, intellectual property rights, dumping, most-favored-nation, labor, arbitration and sanctions. wto是一個(gè)超國家的經(jīng)濟(jì)立法和司法機(jī)構(gòu)，與貨幣基金組織、世界銀行三足鼎立，成立二十一世紀(jì)世界經(jīng)濟(jì)秩序中貿(mào)易、金融和發(fā)展三大領(lǐng)域中維持經(jīng)濟(jì)秩序、協(xié)調(diào)經(jīng)濟(jì)糾紛的主要支柱。 wto is a supranational economic legislative and judicial institutions, with the imf, the world bank, the three,

4、the establishment of the twenty-first century in the world economic order of trade, finance and development in three main areas to maintain economic order, the coordination of the main pillars of economic disputes. 隨著中美加入世貿(mào)組織協(xié)議的簽訂，我國加入wto已是指日可待，這為我國提供了千載難逢的發(fā)展良機(jī)，同時(shí)也帶來了許多挑戰(zhàn)。 with the us's wto acce

5、ssion agreement, china's accession to the wto is just around the corner, which for our development to provide a golden opportunity, but also brought many challenges. 關(guān)鍵詞：wto 企業(yè)會(huì)計(jì)準(zhǔn)則會(huì)計(jì)信息化壞帳準(zhǔn)備 key words: wto accounting standard for business enterprises bad preparation of accounting information 一、加入

6、wto后的積極作用： first, after adding an active role in wto: 加入wto后，中國經(jīng)濟(jì)將會(huì)加快與世界經(jīng)濟(jì)的融合，為國內(nèi)會(huì)計(jì)提供了更加廣闊的發(fā)展空間，帶來了前所未有的機(jī)遇。 join the wto, china will speed up economic integration with the world economy, accounting for the provision of a more domestic broad space for development, has brought unprecedented opportunit

7、ies. 1、有利于我國會(huì)計(jì)行業(yè)學(xué)習(xí)國際會(huì)計(jì)行業(yè)學(xué)習(xí)國際會(huì)計(jì)行業(yè)的先進(jìn)管理經(jīng)驗(yàn) 1, the accounting profession in china is conducive to study and learn from the international accounting profession accounting profession of the advanced international management experience 我國會(huì)計(jì)市場開放后，國外的會(huì)計(jì)事務(wù)所可以采取多種形式在國內(nèi)開國會(huì)計(jì)師事務(wù)所。 opening up of china's accoun

8、ting market, the foreign accounting firms can take various forms in domestic accounting firm's founding. 國外的會(huì)計(jì)師事務(wù)所經(jīng)過多年的發(fā)展，在會(huì)計(jì)師事物所的管理、客戶開發(fā)、人是控制等方面有良好的經(jīng)驗(yàn)，特別是在員工職業(yè)道德的教育和員工專業(yè)水平和提高上更有獨(dú)到之處。 foreign accounting firms after years of development, things in the accountant's management, customer develop

9、ment, is a control area is a good experience, especially in the professional ethics of the education staff and staff to raise professional standards and more unique . 國外會(huì)計(jì)中介機(jī)構(gòu)的進(jìn)入，為我國會(huì)計(jì)中介機(jī)構(gòu)的改革提供了參照物，我們可以足不出戶地學(xué)習(xí)國外會(huì)計(jì)中介機(jī)構(gòu)成熟的管理經(jīng)驗(yàn)，加快我國會(huì)計(jì)中介行業(yè)的改革與發(fā)展。 foreign intermediaries to enter the accounting for china&

10、#39;s reform of the accounting agency to provide the reference, we can stay at home to study abroad agency mature accounting management experience, intermediate accounting industry to speed up china's reform and development. 2、有利于中國資本市場的發(fā)展及其會(huì)計(jì)研究 2, is conducive to the development of china's

11、capital market and accounting research 隨著資本市場的開放，外國資本將以更大的規(guī)模和深度進(jìn)入中國市場。 with the opening of capital markets, foreign capital will be a larger scale and depth to enter the chinese market. 由于資本市場的建立及發(fā)展在很多方面都涉及會(huì)計(jì)問題，故對(duì)于資本市場會(huì)計(jì)方面的研究就變得十分必要，包括資本市場中經(jīng)濟(jì)預(yù)測、決策模型的建立與完善，資本市場會(huì)計(jì)信息披露的規(guī)則，資本市場財(cái)務(wù)會(huì)計(jì)報(bào)告的內(nèi)容等。 capital market

12、s as a result of the establishment and development in many ways related to accounting issues, so accounting for the capital market research has become very necessary, including the capital market in economic forecasting, decision-making model with perfect capital markets disclosure of accounting inf

13、ormation rules, capital market financial accounting of the contents of the report. 而以上市公司為中心的會(huì)計(jì)研究將會(huì)成為會(huì)計(jì)研究的熱點(diǎn)，會(huì)計(jì)研究人員可以更多的從資本市場上獲得經(jīng)濟(jì)根據(jù)來進(jìn)行研究。 by listed companies of the accounting research center will become the hot spot of accounting research, accounting researchers can more access to capital markets

14、from the economic basis for research. 另外，向廣大投資本、債權(quán)人及其他利益相關(guān)集團(tuán)提供有用的會(huì)計(jì)信息，也是資本市場會(huì)計(jì)最基本的職能。 in addition, to the general investment of this, creditors and other stakeholders, the group will provide useful accounting information as well as capital markets the most basic functions of accounting. 可以說，加入wto不僅給

15、資本市場帶來繁榮，也給會(huì)計(jì)研究帶來新的課題和生機(jī)。 it can be said that accession to wto will not only bring prosperity to the capital markets, but also to the accounting research issues and bring new vitality. 3、有利于中國會(huì)計(jì)信息披露的規(guī)范化和法制化 3, in favor of disclosure of accounting information in china's standardization and legali

16、zation 會(huì)計(jì)信息是人們?cè)诮?jīng)濟(jì)活動(dòng)進(jìn)程中，通過會(huì)計(jì)實(shí)踐獲得的反映會(huì)計(jì)主體價(jià)值運(yùn)動(dòng)狀況的經(jīng)濟(jì)信息，同時(shí)也是企業(yè)進(jìn)行管理與決策的依據(jù)。 accounting information is in the process of economic activities through access to the accounting practice of accounting to reflect the movement of the main value of economic information, but also business management and decision-mak

17、ing. 中國加入wto以后，隨著國際間交往的加強(qiáng)，經(jīng)濟(jì)業(yè)務(wù)在規(guī)模和數(shù)量上必然會(huì)增加，其會(huì)計(jì)信息披露關(guān)系到企業(yè)間的預(yù)測及決策，為利益相互集團(tuán)所重視。 after china's accession to the wto, with the strengthening of international exchanges, economic operations in the size and the number will surely increase, and its disclosure of accounting information related to the busin

18、ess-to-business forecasts and decisions, and for the emphasis on group interests. 應(yīng)該說，加強(qiáng)會(huì)計(jì)信息方面的規(guī)范是建立國際間正常經(jīng)濟(jì)秩序的基礎(chǔ)。 it should be said that to strengthen the accounting information is to establish international norms of normal economic order. wto規(guī)則中雖然沒有直接關(guān)于會(huì)計(jì)信息方面的規(guī)則，但在其他有關(guān)規(guī)則及其執(zhí)行過程中，蘊(yùn)含著許多對(duì)會(huì)計(jì)信息披露的要求。 alt

19、hough wto rules there is no direct information on the accounting rules, but in other relevant rules and their implementation process, contains many of the requirements of disclosure of accounting information. 世界貿(mào)易組織是符合市場經(jīng)濟(jì)客觀需要的國際貿(mào)易法律體系，必然要求中國以完善的法制來作為保障。 world trade organization is in line with the

20、market economy, the objective needs of the international trade legal system, an inevitable requirement in order to perfect the legal system of china as a security. 中國加入wto將有助于中國加快對(duì)外貿(mào)易法規(guī)及其相關(guān)會(huì)計(jì)法規(guī)的建設(shè)和完善，通過國內(nèi)有關(guān)立法來保證國際協(xié)定和條約的順利實(shí)施，保護(hù)各方的經(jīng)濟(jì)利益。 china's accession to the wto will help china to speed up fore

21、ign trade and its related accounting regulations and regulations of the construction and improvement of relevant domestic legislation, through international agreements and to ensure the smooth implementation of the treaty to protect the economic interests of the parties. 如新修訂的中華人民共和國會(huì)計(jì)法， 為中國加入wto后的會(huì)

22、計(jì)信息披露規(guī)范化和國際化提供了依據(jù)，為外國企業(yè)和資本進(jìn)入中國市場提供了會(huì)計(jì)方面最基本的規(guī)范。 such as the newly revised "accounting law of people's republic of china," china's accession to the wto for the disclosure of accounting information after the standardization and internationalization of providing the basis for foreign c

23、ompanies and capital to enter the chinese market provides the most basic norms of accounting. 4、有利于會(huì)計(jì)行業(yè)開展新業(yè)務(wù) 4, the accounting profession in favor of a new business wto要求成員國允許外方進(jìn)入會(huì)計(jì)服務(wù)業(yè)的各個(gè)領(lǐng)域，這必然促使管理當(dāng)局批準(zhǔn)本國的會(huì)計(jì)中介機(jī)構(gòu)也可以進(jìn)入相關(guān)領(lǐng)域開拓新業(yè)務(wù)，向外國會(huì)計(jì)機(jī)構(gòu)競爭。 wto requires member states to allow foreign access to all areas

24、of accounting services, which is bound to the approval of the authorities to manage their accounting intermediaries can also enter related fields to develop new business, to foreign accounting firms. 此外，加入wto所獲得的最惠國待遇有利于會(huì)計(jì)中介機(jī)構(gòu)利用國外資源和市場發(fā)展會(huì)計(jì)業(yè)務(wù)，提高本身實(shí)力，而市場準(zhǔn)入原則減少了會(huì)計(jì)服務(wù)業(yè)的壟斷，降低了銀行業(yè)的進(jìn)入成本，有利于銀行間的競爭。 in additi

25、on, the accession to the wto's mfn status was in favor of accounting resources to make use of foreign intermediaries and the market development of the accountancy business, to enhance their strength, the principle of market access and reduce the monopoly of the accounting services sector, reduci

26、ng the cost to enter the banking industry and is conducive to inter-bank competition. 5、有利于會(huì)計(jì)電算化向會(huì)計(jì)信息化發(fā)展 5, accounting conducive to the development of accounting information 會(huì)計(jì)電算化在我國發(fā)展至今已有二十年的歷史，并且取得了階段性的成果，但其軟件部分主要是模仿手工會(huì)計(jì)核算方式進(jìn)行核算處理，缺少企業(yè)財(cái)務(wù)管理需要的管理與決策功能。 accounting for china's development has been

27、 in the history of two decades and has achieved results, but the major part of its software is based on manual accounting approach to accounting treatment, the lack of financial management needs of enterprise management and policy-making functions. 至使目前我國大多數(shù)企業(yè)的會(huì)計(jì)信息系統(tǒng)，還只是企業(yè)內(nèi)部信息的孤島使企業(yè)的財(cái)務(wù)信息難以同其他功能信息相互融

28、通。 china to make the most of the corporate accounting information systems, enterprise information only island to make the financial information is difficult to function with other information of mutual financing. 中國加入wto后，我國企業(yè)參與國際競爭所進(jìn)行的商務(wù)活動(dòng)將更多的依賴于虛擬的網(wǎng)絡(luò)，網(wǎng)絡(luò)經(jīng)濟(jì)對(duì)會(huì)計(jì)提出了更高的要求，它將促進(jìn)企業(yè)的電算化會(huì)計(jì)系統(tǒng)從核算型轉(zhuǎn)變?yōu)楣芾硇?，促進(jìn)會(huì)計(jì)信息

29、化。 china's accession to the wto, chinese enterprises to participate in international competition conducted by the business activities will be more dependent on the virtual network, the network economy on the accounting requirements of a higher, it will promote the businesses of electronic accoun

30、ting system transition from the accounting for the management of type, the promotion of accounting information. 二、加入wto后面臨的挑戰(zhàn) second, after the accession to wto challenges facing 加入wto，雖然對(duì)中國會(huì)計(jì)的發(fā)展會(huì)產(chǎn)生積極的作用，但也會(huì)在某些方面帶來嚴(yán)峻的挑戰(zhàn)。 join the wto, although the development of china's accounting will have a po

31、sitive effect, but it can also bring in some tough challenges. 1、會(huì)計(jì)準(zhǔn)則與國際慣例存在一定差距 1, accounting standards and international practice there are some gaps 目前，財(cái)政部會(huì)計(jì)準(zhǔn)則委員會(huì)已經(jīng)并將繼續(xù)頒布我國的一系列具體會(huì)計(jì)準(zhǔn)則。 at present, the china accounting standards committee has and will continue the promulgation of china's series

32、 of specific accounting standards. 具體準(zhǔn)則的出臺(tái)，標(biāo)志著我國會(huì)計(jì)改革已正式步入國際化的發(fā)展軌道。 the introduction of specific criteria, indicates that china has formally entered the accounting reform of international development. 但是，我國的會(huì)計(jì)準(zhǔn)則在具體條款上與國際會(huì)計(jì)慣例尚存在一定的差距。 however, china's accounting standards with the specific provisi

33、ons in international accounting practice in certain gap between surviving. 比如：（1）產(chǎn)品成本核算方面。 for example: (1) aspects of product costing. 國際通行的做法傾向于制造成本法，而我國多用完全成本法。 the practice of international law tend to manufacturing costs, and our use of full-cost method. 會(huì)計(jì)核算方法的不同直接影響了產(chǎn)品的定價(jià)、關(guān)稅等，進(jìn)而影響產(chǎn)品在國際市場上的競爭力

34、；（2）固定資產(chǎn)新舊方面。 different accounting methods of a direct impact on product pricing, tariffs and so on, then the impact of products on the international market competitiveness; (2) new and old aspects of fixed assets. 我國現(xiàn)階段考慮到國家財(cái)政的承受能力，除了某些高科技行業(yè)外，絕大部分行業(yè)都是采取平均新舊法（直線法），這使我國固定資產(chǎn)回收期相對(duì)較長，不符合會(huì)計(jì)上的穩(wěn)健原則，且難以籌集資金

35、，造成固定資產(chǎn)更新緩慢，企業(yè)經(jīng)營風(fēng)險(xiǎn)加大；（3）壞帳準(zhǔn)備金的提取方面。 china at this stage to take into account the carrying capacity of the state finance, in addition to some high-tech industries, the vast majority of industries are taking an average of the old and the new law (the straight-line method), which makes a relatively lon

36、g period of china's fixed assets, not in conformity with accounting sound principles, and it is difficult to raise funds, resulting in the slow updating of fixed assets, business risks; (3) extraction of the bad debt reserve area. 我國規(guī)定除境外上市公司、香港上市公司及在境內(nèi)發(fā)行外資股的公司可自行確定計(jì)提壞帳準(zhǔn)備金的方法和比例外，其他企業(yè)均采用應(yīng)收帳款余額百分

37、比法計(jì)提壞帳準(zhǔn)備，而且還硬性規(guī)定了一些行業(yè)的計(jì)提比例。 provides that in addition to china's foreign listed companies, hong kong-listed companies and issuing foreign capital shares in the territory of the corporation to determine the provision of bad debt reserve method and the ratio of other companies are using the percen

38、tage of accounts receivable balance of law provision for bad debts , but also a number of mandatory provision of the proportion of the industry. 我國對(duì)壞帳計(jì)提的規(guī)定比較保守，壞帳準(zhǔn)備會(huì)計(jì)提比例較低，致使企業(yè)在參與國際競爭時(shí)，與同類企業(yè)相比經(jīng)營風(fēng)險(xiǎn)加大，容易陷入財(cái)務(wù)困境，甚至導(dǎo)致破產(chǎn)；（4）無形資產(chǎn)計(jì)量方面。 china's bad debt provisions of more conservative provision, accounti

39、ng for bad debts to a lower proportion, with the result that firms participate in international competition when compared with similar enterprises to increase operational risk, easy to fall into financial difficulties and even lead to bankruptcy; (4) measurement of intangible assets. 從會(huì)計(jì)的角度看，知識(shí)經(jīng)濟(jì)最大的

40、特點(diǎn)就是無形資產(chǎn)在整個(gè)社會(huì)資產(chǎn)的比重中顯著上升，對(duì)一些高科技企業(yè)來說，它的比重甚至已超過固定資產(chǎn)而位居企業(yè)首位。 from an accounting point of view, knowledge-based economy is characterized by the largest intangible asset in the community as a whole in a significant increase in the proportion of some high-tech enterprises, the proportion of its fixed asset

41、s and even more than the top ranked companies. 根據(jù)有關(guān)資料介紹，經(jīng)濟(jì)學(xué)中涉及的無形資產(chǎn)多達(dá)29項(xiàng)，目前美國評(píng)估公司所涉及的無形資產(chǎn)也達(dá)23項(xiàng)。 in accordance with the relevant information about the economics of intangible assets relating to as many as 29, the u.s. companies involved in the assessment of intangible assets has reached 23. 而我國會(huì)計(jì)實(shí)務(wù)中運(yùn)

42、用單項(xiàng)評(píng)估和整體評(píng)估的無形資產(chǎn)只有12項(xiàng)，列入財(cái)務(wù)會(huì)計(jì)系統(tǒng)的只有67項(xiàng)，多數(shù)無形資產(chǎn)在財(cái)務(wù)會(huì)計(jì)中得不到反映，這必然使國內(nèi)企業(yè)與國外企業(yè)在更加廣泛地進(jìn)行聯(lián)營、兼并以及商務(wù)交往中處于不利地位。 china's accounting practice and the use of individual assessment and an overall assessment of the intangible assets is only 12, the financial accounting system, only 6-7, the majority of intangible ass

43、ets in financial accounting is not reflected, which is bound to domestic enterprises and foreign enterprises in a more extensive joint venture, merger and business contacts at a disadvantage. 2、國際會(huì)計(jì)中介機(jī)構(gòu)涌入會(huì)搶占國內(nèi)會(huì)計(jì)機(jī)構(gòu)的市場份額 2, the influx of international accounting agency will occupy the domestic market

44、share of the accounting bodies 加入wto后，我國將逐漸取消對(duì)國際會(huì)計(jì)機(jī)構(gòu)在業(yè)務(wù)方面、數(shù)量方面、國外從業(yè)人員、規(guī)模方面的限制，使其享有與國內(nèi)會(huì)計(jì)機(jī)構(gòu)同等的競爭機(jī)會(huì)與權(quán)利。 join the wto, china will gradually lift the international accounting bodies in the business, the number of foreign workers, the size constraints, to national accounting bodies have the same opportuni

45、ties and rights of the competition. 那時(shí)，國際會(huì)計(jì)機(jī)構(gòu)憑借其豐富的市場經(jīng)驗(yàn)，先進(jìn)的審計(jì)技術(shù)和強(qiáng)大的國際背景，與剛剛起步還處在成長發(fā)育期的中國注冊(cè)會(huì)計(jì)師行業(yè)進(jìn)行市場爭奪戰(zhàn)，占據(jù)有利“地形”。 at that time, the international accounting body, with its rich experience, advanced technology and a strong audit international background, and has just started is still in the developmen

46、tal growth of the chinese institute of certified public accountants industry battle for market, to occupy a favorable "terrain." 國際會(huì)計(jì)中介機(jī)構(gòu)搶灘中國，首先沖擊風(fēng)險(xiǎn)小、成本低、利潤高的業(yè)務(wù)。 international accounting agency forced the chinese, first of all, the impact of the risk of small, low cost, high-profit busines

47、s. 3、國內(nèi)會(huì)計(jì)業(yè)的風(fēng)險(xiǎn)增加 3, the domestic industry, increase the risk of accounting 加入wto后，國際經(jīng)濟(jì)活動(dòng)的競爭加劇，企業(yè)會(huì)計(jì)工作面臨的風(fēng)險(xiǎn)加大。 join the wto, international economic activities, increasing competition faced by enterprises increased risk accounting. 新的市場要面臨新的風(fēng)險(xiǎn)，高科技及其產(chǎn)業(yè)的掘起，經(jīng)濟(jì)全球化擴(kuò)張，導(dǎo)致不確定 new markets to face the risk of new

48、, high-tech industries as well as opening up and economic globalization and expansion, leading to uncertaintygrowth factors. 由于信息不完備與非對(duì)稱分布，又促進(jìn)風(fēng)險(xiǎn)加大。 as a result of incomplete information and non-symmetrical distribution, and promotion of increased risk. 對(duì)會(huì)計(jì)及各所而言，由于國際會(huì)計(jì)機(jī)構(gòu)進(jìn)軍中國會(huì)計(jì)市場，將導(dǎo)致國內(nèi)會(huì)計(jì)機(jī)構(gòu)中的一部分家戶流失，從而

49、導(dǎo)致那些規(guī)模小，業(yè)務(wù)單一，防風(fēng)險(xiǎn)能力差的會(huì)計(jì)中介機(jī)構(gòu)的破產(chǎn)。 and the terms of the accounting, international accounting bodies as a result of the accounting market in china will lead to national accounting bodies in the loss of part of households, resulting in those small-scale, single-business, anti-risk ability of the intermediary's insolvency ac