Summary: After joining the WTO means that China's enterprises in accordance with international practices in trade activities, accounting as an international common language of trade exchanges, will play a more important intermediary role. For the development of China's accounting industry has provided broad space for a large number of overseas accounting bodies will enter China's accounting services market, and promote China's accounting to international accounting arena, which is not only promote China's accounting reform and development of major opportunities, but also to China's accounting theory, Practice has brought great challenges, we must take a very active and effective measures to meet the challenges.
Key words: WTO; accounting;; challenges Countermeasures
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