我国会计服务市场面临的挑战及其对策

我国加入WTO后,必须开放会计服务市场,以“保证我国与外国合作的事务所和职业人士享受与东道国同行同等的权利”;“消除市场准入的歧视性壁垒”。因此,加入WTO后的中国会计服务市场竞争将会日趋激烈。对此,我们应采取积极对策,例如,健全审计的法律法规制度,尽快与国际审计惯例接轨,提高注册会计师的职业道德和执业水平等措施。

THE CHALLENGE THAT FACES CHINESE ACCOUNTING SERVICE MARKET AND ITS COUNTERMEASURES

China must open its accounting service market after joining WTO for the reason of ensuring the cooperating foreign CPA firms and professional personnel to have the equivalent right with host country and eliminating the discriminative barrier for entering the market. Therefore, Chinese accounting service market will face more and more intense competition after joining WTO. So we should introduce positive measures towards it. For example, strengthening the auditing statute and legal system, linking with international auditing usual practice as soon as possible, improving CPA' s professional ethics and occupational level,etc.