随着我国改革开放的不断深入和市场经济体制的逐步完善，会计工作在整个经济工作中的基础地位和作用显得越发重要，特别是我国加入WTO之后，会计工作迎来了前所未有的发展机遇，同时也面临着巨大的挑战。一、根据我国社会主义市场经济发展的进程，进一步推进会计标准建设加入WT With the deepening of China’s reform and opening up and gradual improvement of the market economy, the basic position and role of accounting in the entire economic work have become increasingly important. Especially after China’s accession to the WTO, the accounting work has ushered in unprecedented opportunities for development. At the same time Also faces a huge challenge. First, according to the process of China’s socialist market economy, further promote the construction of accounting standards to join WT