本文在世界贸易组织协议和当前若干国内政策所构筑的会计环境基础上 ,讨论当前国际贸易经济新格局下的国内会计发展问题。针对会计准则、会计资格可比性、专业服务等方面的会计发展最新态势及其动向作了简要评介 ,并就会计专门领域的发展以及修正国内规章等问题发表了一些看法。文章认为 ,应当积极从会计环境的转变中寻求新的发展契机 ,使会计服务于开放型经济中宏观层面的经济管理和微观层面的经营管理 ,在适应新经济发展要求的过程中争取占据会计职业市场竞争中的主动地位 This article discusses the domestic accounting development under the new pattern of the current international trade economy on the basis of the accounting environment set up by the World Trade Organization Agreement and several current domestic policies. A brief review was made on the latest accounting developments and trends in accounting standards, comparability of accounting qualifications and professional services. Some comments were also made on the development of accounting special fields and the revision of domestic regulations. The article believes that we should actively seek a new opportunity for development from the change of accounting environment so that accounting services can be used in macro-level economic management and micro-level operation and management in the open economy and to occupy the accounting profession in the process of adapting to the requirements of the new economic development Market competition in the initiative