加入WTO使我国进入了经济全球化发展的新时期,企业之间的竞争将更加激烈,对会计人员的知识结构、业务能力和思想素质提出了更高的要求。现代会计人员不仅要完成会计的核算职能、具有较高的外语与计算机应用水平,而且应有较强的风险、竞争、信息、价值等意识,能够更好地完成预测 China’s accession to the WTO has entered a new era of economic globalization, competition among enterprises will become even more intense, and put forward higher requirements on the knowledge structure, professional ability and ideological quality of accountants. Modern accounting personnel not only need to complete the accounting function of accounting, have a high level of foreign language and computer application, but also have better awareness of risk, competition, information and value to better complete the forecast