中国加入WTO后对会计的影响及对策

编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第7页 共7页中国加入WTO后对会计的影响及对策 After Chinas accession to the WTO the impact of the accounting and Countermeasures 摘要：世界贸易组织（WTO）由关贸总协定（GATT）、服务贸易总协定（GATS）和知识产权协定（TRIPS）三部分组成，主要为所有贸易事务制定规范，协调冲突，维持秩序，讲究效率和公平，包括关税、市场准入、知识产权、倾销、最惠国待遇、劳工、仲裁和制裁等方面。Abstract: The World Trade Organization (WTO) is composed of three parts,the General Agreement on Tariffs (GATT), the General Agreement on Trade in Services (GATS) and intellectual property agreement (TRIPS), the main trade matters for all norm-setting, coordination of the conflict, to maintain order, pay attention to efficiency and equity, including tariffs, market access, intellectual property rights, dumping, most-favored-nation, labor, arbitration and sanctions. WTO是一个超国家的经济立法和司法机构，与货币基金组织、世界银行三足鼎立，成立二十一世纪世界经济秩序中贸易、金融和发展三大领域中维持经济秩序、协调经济纠纷的主要支柱。 WTO is a supranational economic legislative and judicial institutions, with the IMF, the World Bank, the three, the establishment of the twenty-first century in the world economic order of trade, finance and development in three main areas to maintain economic order, the coordination of the main pillars of economic disputes. 随着中美加入世贸组织协议的签订，我国加入WTO已是指日可待，这为我国提供了千载难逢的发展良机，同时也带来了许多挑战。 With the USs WTO accession agreement, Chinas accession to the WTO is just around the corner, which for our development to provide a golden opportunity, but also brought many challenges. 关键词：WTO 企业会计准则会计信息化坏帐准备 Key words: WTO Accounting Standard for Business Enterprises bad preparation of accounting information 一、加入WTO后的积极作用： First, after adding an active role in WTO: 加入WTO后，中国经济将会加快与世界经济的融合，为国内会计提供了更加广阔的发展空间，带来了前所未有的机遇。 Join the WTO, China will speed up economic integration with the world economy, accounting for the provision of a more domestic broad space for development, has brought unprecedented opportunities. 1、有利于我国会计行业学习国际会计行业学习国际会计行业的先进管理经验 1, the accounting profession in China is conducive to study and learn from the international accounting profession accounting profession of the advanced international management experience 我国会计市场开放后，国外的会计事务所可以采取多种形式在国内开国会计师事务所。 Opening up of Chinas accounting market, the foreign accounting firms can take various forms in domestic accounting firms founding. 国外的会计师事务所经过多年的发展，在会计师事物所的管理、客户开发、人是控制等方面有良好的经验，特别是在员工职业道德的教育和员工专业水平和提高上更有独到之处。 Foreign accounting firms after years of development, things in the accountants management, customer development, is a control area is a good experience, especially in the professional ethics of the education staff and staff to raise professional standards and more unique . 国外会计中介机构的进入，为我国会计中介机构的改革提供了参照物，我们可以足不出户地学习国外会计中介机构成熟的管理经验，加快我国会计中介行业的改革与发展。 Foreign intermediaries to enter the accounting for Chinas reform of the accounting agency to provide the reference, we can stay at home to study abroad agency mature accounting management experience, intermediate accounting industry to speed up Chinas reform and development. 2、有利于中国资本市场的发展及其会计研究 2, is conducive to the development of Chinas capital market and accounting research 随着资本市场的开放，外国资本将以更大的规模和深度进入中国市场。 With the opening of capital markets, foreign capital will be a larger scale and depth to enter the Chinese market. 由于资本市场的建立及发展在很多方面都涉及会计问题，故对于资本市场会计方面的研究就变得十分必要，包括资本市场中经济预测、决策模型的建立与完善，资本市场会计信息披露的规则，资本市场财务会计报告的内容等。 Capital markets as a result of the establishment and development in many ways related to accounting issues, so accounting for the capital market research has become very necessary, including the capital market in economic forecasting, decision-making model with perfect capital markets disclosure of accounting information rules, capital market financial accounting of the contents of the report. 而以上市公司为中心的会计研究将会成为会计研究的热点，会计研究人员可以更多的从资本市场上获得经济根据来进行研究。 By listed companies of the Accounting Research Center will become the hot spot of Accounting Research, accounting researchers can more access to capital markets from the economic basis for research. 另外，向广大投资本、债权人及其他利益相关集团提供有用的会计信息，也是资本市场会计最基本的职能。 In addition, to the general investment of this, creditors and other stakeholders, the Group will provide useful accounting information as well as capital markets the most basic functions of accounting. 可以说，加入WTO不仅给资本市场带来繁荣，也给会计研究带来新的课题和生机。 It can be said that accession to WTO will not only bring prosperity to the capital markets, but also to the accounting research issues and bring new vitality. 3、有利于中国会计信息披露的规范化和法制化 3, in favor of disclosure of accounting information in Chinas standardization and legalization 会计信息是人们在经济活动进程中，通过会计实践获得的反映会计主体价值运动状况的经济信息，同时也是企业进行管理与决策的依据。 Accounting information is in the process of economic activities through access to the accounting practice of accounting to reflect the movement of the main value of economic information, but also business management and decision-making. 中国加入WTO以后，随着国际间交往的加强，经济业务在规模和数量上必然会增加，其会计信息披露关系到企业间的预测及决策，为利益相互集团所重视。 After Chinas accession to the WTO, with the strengthening of international exchanges, economic operations in the size and the number will surely increase, and its disclosure of accounting information related to the business-to-business forecasts and decisions, and for the emphasis on group interests. 应该说，加强会计信息方面的规范是建立国际间正常经济秩序的基础。 It should be said that to strengthen the accounting information is to establish international norms of normal economic order. WTO规则中虽然没有直接关于会计信息方面的规则，但在其他有关规则及其执行过程中，蕴含着许多对会计信息披露的要求。 Although WTO rules there is no direct information on the accounting rules, but in other relevant rules and their implementation process, contains many of the requirements of disclosure of accounting information. 世界贸易组织是符合市场经济客观需要的国际贸易法律体系，必然要求中国以完善的法制来作为保障。 World Trade Organization is in line with the market economy, the objective needs of the international trade legal system, an inevitable requirement in order to perfect the legal system of China as a security. 中国加入WTO将有助于中国加快对外贸易法规及其相关会计法规的建设和完善，通过国内有关立法来保证国际协定和条约的顺利实施，保护各方的经济利益。 Chinas accession to the WTO will help China to speed up foreign trade and its related accounting regulations and regulations of the construction and improvement of relevant domestic legislation, through international agreements and to ensure the smooth implementation of the treaty to protect the economic interests of the parties. 如新修订的中华人民共和国会计法， 为中国加入WTO后的会计信息披露规范化和国际化提供了依据，为外国企业和资本进入中国市场提供了会计方面最基本的规范。 Such as the newly revised Accounting Law of Peoples Republic of China, Chinas accession to the WTO for the disclosure of accounting information after the standardization and internationalization of providing the basis for foreign companies and capital to enter the Chinese market provides the most basic norms of accounting. 4、有利于会计行业开展新业务 4, the accounting profession in favor of a new business WTO要求成员国允许外方进入会计服务业的各个领域，这必然促使管理当局批准本国的会计中介机构也可以进入相关领域开拓新业务，向外国会计机构竞争。 WTO requires Member States to allow foreign access to all areas of accounting services, which is bound to the approval of the authorities to manage their accounting intermediaries can also enter related fields to develop new business, to foreign accounting firms. 此外，加入WTO所获得的最惠国待遇有利于会计中介机构利用国外资源和市场发展会计业务，提高本身实力，而市场准入原则减少了会计服务业的垄断，降低了银行业的进入成本，有利于银行间的竞争。 In addition, the accession to the WTOs MFN status was in favor of accounting resources to make use of foreign intermediaries and the market development of the accountancy business, to enhance their strength, the principle of market access and reduce the monopoly of the accounting services sector, reducing the cost to enter the banking industry and is conducive to inter-bank competition. 5、有利于会计电算化向会计信息化发展 5, Accounting conducive to the development of accounting information 会计电算化在我国发展至今已有二十年的历史，并且取得了阶段性的成果，但其软件部分主要是模仿手工会计核算方式进行核算处理，缺少企业财务管理需要的管理与决策功能。 Accounting for Chinas development has been in the history of two decades and has achieved results, but the major part of its software is based on manual accounting approach to accounting treatment, the lack of financial management needs of enterprise management and policy-making functions. 至使目前我国大多数企业的会计信息系统，还只是企业内部信息的孤岛使企业的财务信息难以同其他功能信息相互融通。 China to make the most of the corporate accounting information systems, enterprise information only island to make the financial information is difficult to function with other information of mutual financing. 中国加入WTO后，我国企业参与国际竞争所进行的商务活动将更多的依赖于虚拟的网络，网络经济对会计提出了更高的要求，它将促进企业的电算化会计系统从核算型转变为管理型，促进会计信息化。 Chinas accession to the WTO, Chinese enterprises to participate in international competition conducted by the business activities will be more dependent on the virtual network, the network economy on the accounting requirements of a higher, it will promote the businesses of electronic accounting system transition from the accounting for the management of type, the promotion of accounting information. 二、加入WTO后面临的挑战 Second, after the accession to WTO challenges facing 加入WTO，虽然对中国会计的发展会产生积极的作用，但也会在某些方面带来严峻的挑战。 Join the WTO, although the development of Chinas accounting will have a positive effect, but it can also bring in some tough challenges. 1、会计准则与国际惯例存在一定差距 1, accounting standards and international practice there are some gaps 目前，财政部会计准则委员会已经并将继续颁布我国的一系列具体会计准则。 At present, the China Accounting Standards Committee has and will continue the promulgation of Chinas series of specific accounting standards. 具体准则的出台，标志着我国会计改革已正式步入国际化的发展轨道。 The introduction of specific criteria, indicates that China has formally entered the accounting reform of international development. 但是，我国的会计准则在具体条款上与国际会计惯例尚存在一定的差距。 However, Chinas accounting standards with the specific provisions in international accounting practice in certain gap between surviving. 比如：（1）产品成本核算方面。 For example: (1) aspects of product costing. 国际通行的做法倾向于制造成本法，而我国多用完全成本法。 The practice of international law tend to manufacturing costs, and our use of full-cost method. 会计核算方法的不同直接影响了产品的定价、关税等，进而影响产品在国际市场上的竞争力；（2）固定资产新旧方面。 Different accounting methods of a direct impact on product pricing, tariffs and so on, then the impact of products on the international market competitiveness; (2) new and old aspects of fixed assets. 我国现阶段考虑到国家财政的承受能力，除了某些高科技行业外，绝大部分行业都是采取平均新旧法（直线法），这使我国固定资产回收期相对较长，不符合会计上的稳健原则，且难以筹集资金，造成固定资产更新缓慢，企业经营风险加大；（3）坏帐准备金的提取方面。 China at this stage to take into account the carrying capacity of the state finance, in addition to some high-tech industries, the vast majority of industries are taking an average of the old and the new law (the straight-line method), which makes a relatively long period of Chinas fixed assets, not in conformity with accounting sound principles, and it is difficult to raise funds, resulting in the slow updating of fixed assets, business risks; (3) extraction of the bad debt reserve area. 我国规定除境外上市公司、香港上市公司及在境内发行外资股的公司可自行确定计提坏帐准备金的方法和比例外，其他企业均采用应收帐款余额百分比法计提坏帐准备，而且还硬性规定了一些行业的计提比例。 Provides that in addition to Chinas foreign listed companies, Hong Kong-listed companies and issuing foreign capital shares in the territory of the corporation to determine the provision of bad debt reserve method and the ratio of other companies are using the percentage of accounts receivable balance of law provision for bad debts , but also a number of mandatory provision of the proportion of the industry. 我国对坏帐计提的规定比较保守，坏帐准备会计提比例较低，致使企业在参与国际竞争时，与同类企业相比经营风险加大，容易陷入财务困境，甚至导致破产；（4）无形资产计量方面。 Chinas bad debt provisions of more conservative provision, accounting for bad debts to a lower proportion, with the result that firms participate in international competition when compared with similar enterprises to increase operational risk, easy to fall into financial difficulties and even lead to bankruptcy; (4) measurement of intangible assets. 从会计的角度看，知识经济最大的特点就是无形资产在整个社会资产的比重中显著上升，对一些高科技企业来说，它的比重甚至已超过固定资产而位居企业首位。 From an accounting point of view, knowledge-based economy is characterized by the largest intangible asset in the community as a whole in a significant increase in the proportion of some high-tech enterprises, the proportion of its fixed assets and even more than the top ranked companies. 根据有关资料介绍，经济学中涉及的无形资产多达29项，目前美国评估公司所涉及的无形资产也达23项。 In accordance with the relevant information about the economics of intangible assets relating to as many as 29, the U.S. companies involved in the assessment of intangible assets has reached 23. 而我国会计实务中运用单项评估和整体评估的无形资产只有12项，列入财务会计系统的只有67项，多数无形资产在财务会计中得不到反映，这必然使国内企业与国外企业在更加广泛地进行联营、兼并以及商务交往中处于不利地位。 Chinas accounting practice and the use of individual assessment and an overall assessment of the intangible assets is only 12, the financial accounting system, only 6-7, the majority of intangible assets in financial accounting is not reflected, which is bound to domestic enterprises and foreign enterprises in a more extensive joint venture, merger and business contacts at a disadvantage. 2、国际会计中介机构涌入会抢占国内会计机构的市场份额 2, the influx of international accounting agency will occupy the domestic market share of the accounting bodies 加入WTO后，我国将逐渐取消对国际会计机构在业务方面、数量方面、国外从业人员、规模方面的限制，使其享有与国内会计机构同等的竞争机会与权利。 Join the WTO, China will gradually lift the international accounting bodies in the business, the number of foreign workers, the size constraints, to national accounting bodies have the same opportunities and rights of the competition. 那时，国际会计机构凭借其丰富的市场经验，先进的审计技术和强大的国际背景，与刚刚起步还处在成长发育期的中国注册会计师行业进行市场争夺战，占据有利“地形”。 At that time, the international accounting body, with its rich experience, advanced technology and a strong audit international background, and has just started is still in the developmental growth of the Chinese Institute of Certified Public Accountants industry battle for market, to occupy a favorable terrain. 国际会计中介机构抢滩中国，首先冲击风险小、成本低、利润高的业务。 International accounting agency forced the Chinese, first of all, the impact of the risk of small, low cost, high-profit business. 3、国内会计业的风险增加 3, the domestic industry, increase the risk of accounting 加入WTO后，国际经济活动的竞争加剧，企业会计工作面临的风险加大。 Join the WTO, international economic activities, increasing competition faced by enterprises increased risk accounting. 新的市场要面临新的风险，高科技及其产业的掘起，经济全球化扩张，导致不确定 New markets to face the risk of new, high-tech industries as well as opening up and economic globalization and expansion, leading to uncertaintyGrowth factors. 由于信息不完备与非对称分布，又促进风险加大。 As a result of incomplete information and non-symmetrical distribution, and promotion of increased risk. 对会计及各所而言，由于国际会计机构进军中国会计市场，将导致国内会计机构中的一部分家户流失，从而导致那些规模小，业务单一，防风险能力差的会计中介机构的破产。 And the terms of the accounting, international accounting bodies as a result of the accounting market in China will lead to national accounting bodies in the loss of part of households, resulting in those small-scale, single-business, anti-risk ability of the intermediarys insolvency accounting. 与此同时，跨国的中介业务要比在单纯的国内业务风险大得多，这更加剧了国内会计中介机构的审计风险。 At the same time, cross-border than in the intermediary business alone is much greater risk of domestic business, which is exacerbated by the domestic fiscal intermediary audit risk. 4、国内会计行业将面临人才流失的压力 4, internal accounting profession will face the pressure of the brain drain 市场竞争的实质就是人才的竞争。 Market competition is the real competition of talents. 会计行业是高智商行业，人才资源是重要的资源。 The accounting profession is the High IQ industry, human resources is an important resource. 人才竞争的手段一是高薪，二是提供发展的机遇。 First, competition for talent means of high-paying, and the other is the provision of development opportunities. 国际会计机构将以高薪、出国培训的机会、优越的工作环境等条件与国内会计行业进行人才争夺战。 International accounting bodies will be well-paid, overseas training opportunities, excellent working environment conditions for the accounting profession with the war for talent. 三、积极采取对策，抓住机遇迎接挑战 Third, take active measures to seize the opportunity to meet the challenges 中国加入WTO后，从长远看有利于中国在参与世界经济分工与协作中获得比较利益，有利于国际会计行业的发展。 Chinas accession to the WTO, China is conducive to long term participation and collaboration division of the world economy to gain comparative advantage and is conducive to the development of the international accounting profession. 但从近期看，我国会计行业受到某种程度上的冲击是难免的。 However, recently, Chinas accounting profession is to some extent, the impact is unavoidable. 因此，必须积极采取有效对策，迎接加入WTO后的多种挑战，把国外会计行业的冲击造成的负面影响降到最低程度。 Therefore, we must actively take effective measures to meet a variety of post-WTO accession challenges, the impact of the accounting profession outside the negative impact to the minimum.第 7 页 共 7 页