加入 WTO,中国经济将面临着机遇与挑战并存的局面，这是人们普遍的结论。但对某一产业和行业来说，机遇和挑战主要取决于该产业的市场化程度，该行业的规范和约束机制、技术领先水平、管理水平和从业人员的素质。那么，加入 WTO后，中国会计界怎样做才能潇洒地“与狼共舞”，从 With the accession to the WTO, China’s economy will face the opportunities and challenges coexisting. This is a common conclusion. However, for a certain industry and industry, the opportunities and challenges depend mainly on the degree of marketization of the industry, the regulatory and restraint mechanisms in the industry, the leading level of technology, the management level and the quality of employees. Well, after joining the WTO, Chinese accounting profession what can be done smartly “dance with wolves”, from