摘要
This article briefly analyses thenature of the WTO,the GATS and domesticrules on accounting profession, also putsforward related issues on accountingstandards. The author believes that fraudulentbehaviors by few public accountants are neverthe mainstream of Chinese accountingprofession, most Chinese CPAs and theirfirms are decent. Currently, Chinese domesticCPAs are the minority, compared withinternational accounting firms. After Chinaentered the WTO, Chinese accountingprofession has to restore her reputation and toreshape her image, thus to increase herindependence and competitiveness.
This article briefly analyses thenature of the WTO,the GATS and domesticrules on accounting profession, also putsforward related issues on accountingstandards. The author believes that fraudulentbehaviors by few public accountants are neverthe mainstream of Chinese accountingprofession, most Chinese CPAs and theirfirms are decent. Currently, Chinese domesticCPAs are the minority, compared withinternational accounting firms. After Chinaentered the WTO, Chinese accountingprofession has to restore her reputation and toreshape her image, thus to increase herindependence and competitiveness.
出处
《中国注册会计师》
2002年第8期15-18,共4页
The Chinese Certified Public Accountant
基金
葛家澍教授主持的国家社会科学基金2002年课题"加入WTO与我国会计准则体系建设"的阶段性研究成果
