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本文通过分析WTO关于会计专业服务方面的若干协定和条款 ,提出了关于我国会计市场开放原则和策略方面的一些意见和建议。认为我国会计市场的开放应以“有计划地逐步开放”为原则 ,正确认识会计市场和会计服务中的“国际化”问题 ,制定符合我国会计服务事业发展要求、适合我国国情的国内规章 ,同时 ,还应充分利用WTO协定条款 ,合法地采取一些措施 ,将“扩大开放”与“有效保护”恰当地结合起来。
By analyzing some WTO agreements and clauses on accounting professional services, this paper puts forward some opinions and suggestions on the principles and tactics of China’s accounting market opening up. We think that the opening of China’s accounting market should be based on the principle of “gradual opening up in a planned manner”, correctly understand the issue of “internationalization” in the accounting market and accounting services, formulate domestic regulations that are in line with the development of China’s accounting services and suit China’s national conditions, meanwhile , We should also make full use of the terms of the WTO agreement and legally take some measures to properly integrate “expanding opening up” with “effective protection.”