试述会计在外贸经济中的定位

试述会计在外贸经济中的定位
                    
 摘要:会计在不同行业有不同的处理方式，虽然会计的国际化趋势日益增强，但在国际化进程中，我们要尊重会计的特殊性。本文从外贸会计的涵义、特殊性、重要性出发，分析外贸会计的特点，同时阐述新时期外贸会计出现的新情况:它的环境竞争加剧,如：外贸发展进入新阶段,会计服务业受到冲击等等。入世后，我国的外贸经济环境发生了显著的变化。在发展的过程中,会计准则国际化道路颇具坎坷,反倾销会计的需求加剧,会计人员的业务素质跟不上时代的步伐,再是,会计的可持续研究需要增强。本文基于分析与综合,对会计进行在外贸经济中的新定位：1、加快外贸会计与国际的接轨；2、以立法形式建立健全会计信息的披露制度；3、加强会计队伍及建设；4、加强新理论研究。希望这些能有利于会计的发展和外贸经济的繁荣。

关键字: 会计  外贸经济  定位

On the localization of accounting in foreign trade economy

Abstract: The accounting has different treatment ways in different trades. Though the accountings internationalized trend is strengthened day by day, in the internationalized process, we want to respect the accountings particularity . This text proceeds from meaning , particularity , importance of the foreign trade accounting , and analyses the characteristic of the foreign trade accounting , then explains the new situation that the foreign trade accounting appears of new period at the same time . Its environmental competition is aggravating , for instance: Foreign trade development enters the new stage, the accounting service trade is assaulted etc.. After entering the WTO, the economic environment of foreign trade of our country has changed remarkably. In the course of development, the road to internationalization of accounting criteria comes to be frustrating, and the anti-dumping accountings demand is aggravating .What’s more ,professional qualifications of accounting personnel can’t catch up with the paces of times, and the study about accounting sustain needs to strengthen . This text is from analyzing and synthesizing, to the new localization which the accounting goes on in foreign trade economy: First, accelerate the integrating of foreign trade accounting and world; Second, establish and improve system of disclosure of accounting information in legislative forms ; Third, strengthen the construction of accounting team; Fourth, strengthen the new theoretical research .Hope these can be favorable to the accountings development and prosperity of foreign trade economy.

Key words: Accounting  Foreign trade economy  Localization

目录

引言………………………………………………............................................…………………1
1、外贸会计的概述………………………………………………...............................................2

（1）外贸会计的涵义

（2）外贸会计的特殊性

（3）外贸会计的重要性

2、 新时期外贸会计出现的新情况……………………………………………………………2

（1）外贸会计的环境竞争加剧

（2）外贸会计发展现状

3、会计在外贸经济中的新定位………………………………….……………………………5

（1）加快外贸会计与国际的接轨

（2）以立法形式建立健全会计信息的披露制度

（3）加强会计队伍建设

（4）加强会计理论研究

结束语………………………………………………………………………………………..…8