随着经济全球化进程的不断深入,我国的经济体制、经济结构、经济发展水平、经济政策、经济的开放程度等对会计理论的形成、会计法规的制定以及会计实务的发展都产生了重大的影响。特别是加入WTO以来,我国经济融入国际经济体系的步伐进一步加快,客观上要求我国企业要遵循国际惯例来开展 With the continuous deepening of economic globalization, the formation of accounting theory, the formulation of accounting rules and regulations and the development of accounting practice in our country have led to significant economic system, economic structure, level of economic development, economic policies and the opening of economy. influences. Since the accession to the WTO, in particular, the pace of China’s economic integration into the international economic system has further accelerated, and objectively requires Chinese enterprises to follow international practices