加入WTO以后，随着国内市场与国际市场的接轨，国际惯例成为约束与规范企业行为的重要依据。对于国内企业来说，遵守国际惯例将不仅是进入国际市场的前提，与国外企业进行公平竞争的基础，而且也是规范企业自身行为，充分获得国际市场利益的保证。面对我国即将加入WTO的现实， With the accession to the WTO, with the domestic market and the international market, international conventions become an important basis for restraining and standardizing corporate behavior. For domestic enterprises, abiding by international conventions will not only be the prerequisite for entering the international market but also the basis for fair competition with foreign enterprises, and they will also guarantee the interests of the international market to regulate their own behavior. Faced with the reality of our country’s imminent accession to the WTO,