１．具有风险意识和敏锐的眼光加入ＷＴＯ ,企业面临的挑战与机遇同在 ,收益和风险并存。但国际市场发展之快 ,竞争之激烈 ,随机性、突发性事件随时可能发生 ,将使企业的外部环境变得更加不确定 ,这种不确定性给企业带来很大的风险。这就要求会计人员增强竞争观念 ,树立风险意 1. With a risk awareness and a keen eye Join the WTO, enterprises face the same challenges and opportunities, the benefits and risks co-exist. However, the rapid development of the international market, intense competition, randomness and unexpected events may happen at any time, which will make the external environment of enterprises become more uncertain. Such uncertainties bring great risks to the enterprises. This requires accounting personnel to enhance the concept of competition, establish risk meaning