我国加入世界贸易组织已成定局,这在为新世纪的中国经济发展提供更为广阔的空间和机遇的同时,也提出了严峻的考验。会计,作为通用的商业语言,要在未来的国际经贸环境中与其它成员国进行有效的沟通,加强国内会计界竞争能力,使其在促进经济发展的进程中占有更多更强的优势,我们还需要做大量、艰苦、细致、具体的准备工作。本文拟就我国入世对会计提出的新要求及所要做的一些准备加以探讨。准备之一:会计协调的准备 China’s accession to the World Trade Organization is a foregone conclusion. This not only provides a broader space and opportunity for China’s economic development in the new century, but it also raises a severe test. Accounting, as a common commercial language, should effectively communicate with other member countries in the future international economic and trade environment, strengthen the competitiveness of the domestic accounting profession and make it occupy more and stronger advantages in the process of promoting economic development. Also need to do a lot, hard, meticulous, specific preparation. This article intends to discuss China’s accession to the new accounting requirements and some preparations to be explored. Preparation One: Preparation of Accounting Coordination