一、会计环境发生的变化(一)法律环境的变化。加入WTO后,我国的经济立法不得与WTO规范相抵触,这就改变了企业财务管理的法律环境。企业不但要遵守《公司法》、《证券法》、《企业财务通则》等法律规范,而且要遵守WTO的各项规范,这就要求企业财务管理人员尽快熟悉WTO的各项协议, First, the accounting environment changes (a) the legal environment changes. After China’s accession to the WTO, China’s economic legislation should not conflict with the WTO norms, which changed the legal environment for financial management of enterprises. Enterprises must not only comply with laws and regulations such as the Company Law, the Securities Law, the General Rules for Enterprise Finance, but also observe the WTO norms. This requires that the enterprise’s financial management personnel familiarize themselves with WTO agreements as soon as possible,