我国已进入世界贸易组织的大门，加入WTO必然会给我国的会计环境、会计目标、会计核算、财务报告等会计的理论和实务带来重大的影响。其中财务报告是经济活动过程和结果的综合反映。加入WTO，融入全球经济一体化，会计作为国际通用的商业语言，所起的中介作用十分重要，而这种 China has entered the door of the World Trade Organization. Joining WTO will inevitably bring great influence on the accounting theory, accounting objective, accounting, financial report and other accounting theories and practices in our country. The financial report is a comprehensive reflection of the process and result of economic activities. Join the WTO, integration into the global economy, accounting as an internationally accepted business language, played an intermediary role is very important, and this