| 经济全球化背景下的会计服务贸易自由化 |
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| 引用本文： | 陈小云.经济全球化背景下的会计服务贸易自由化[J].周口师范学院学报,2005,22(6):65-68. |
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| 作者姓名： | 陈小云 |
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| 作者单位： | 上海交通大学 管理学院会计系,上海 200030 |
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| 摘 要： | 经济全球化带动了会计服务贸易的自由化,在经济全球化的背景下,世界会计服务行业出现新的发展态势.<服务贸易总协定>(GATS)作为国际服务贸易的总纲要,同样影响着会计服务贸易的全球化进程,其中市场准入和国民待遇成为影响会计服务贸易自由化的主要因素.会计服务贸易的自由化推动了会计准则的国际化,而会计准则的国际化又反作用于会计服务贸易的全球化.由于国内会计行业整体水平还比较薄弱,因此,会计服务贸易的自由化在给中国带来机遇的同时也带来了严峻的挑战.
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| 关 键 词： | 会计 服务贸易 经济全球化 会计准则 |
| 文章编号： | 1671-9476（2005）06-0065-04 |
| 收稿时间： | 2005-05-15 |
| 修稿时间： | 2005年5月15日 |
Under the background of economic globalization: the liberalization of trade in accounting services |
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| CHEN Xiao-yun.Under the background of economic globalization: the liberalization of trade in accounting services[J].Journal of Zhoukou Normal University,2005,22(6):65-68. |
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| Authors: | CHEN Xiao-yun |
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| Abstract: | Economic globalization has brought along the liberalization of trade in accounting services. Under this background, new developing trends turn up in the world's accounting service industry. Serving as the main guidelines to the trading in services, General Agreement on Trade in Service(GATS) also has an great influence on the globalization process of trade in accounting services,in which market access and national treatment are the chief factors to act. The liberalization of trade in accounting services promotes the internationalization of accounting rules. In reverse, the internationalization of accounting rules propel the liberalization of trade in accounting services. Since domestic accounting industry is still relatively poor on the whole, the liberalization of that bring China grim challenges as well as opportunities. |
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| Keywords: | accounting trade sercvices economic globalization accounting rules |
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