21世纪我国会计人员面临的风险与机遇

在国际经济一体化趋势日益明显，我国经济转型加入WTO之际，国内会计人员正面临三类风险和巨大机遇。本文就会计人员应如何认识当前会计市场形势，转换观念，更新知识，规范会计行为，将会计工作的目标定位在世界水准，才能防范风险，把握机遇进行了有益的探讨。

The Risk and Opportunity Taken by Chinese Accountants in the 21st Century

With the globalization of the world's economy and China's entering WTO, the accountants are facing great opportunity as well as three types of risks. Therefore, they should get a clear understanding of the situation, changing their ideas, renewing their knowledge and regulating the accounting process. At the same time, the accountants should base their work on the world level so as to avoid the risk and take the opportunity. Based on these issues, this article makes some useful discussions.