我国加入ＷＴＯ，将对注册会计师行业产生巨大影响，这种影响主要体现在两个方面：第一，行业管理面临职能转换、方式变革、民主化和透明化等多方面的问题。这是来自内部市场发展变化产生的要求。第二，随着中国会计职业服务市场的进一步开放，我国本地会计师事务所面临更加严 China’s accession to the WTO will have a tremendous impact on the CPA industry. The impact is mainly reflected in two aspects: First, the industry management faces many problems such as functional transformation, change of modes, democratization and transparency. This is from the internal market changes arising from the requirements. Second, with the further opening of China’s accounting occupation service market, the local accounting firms in our country are facing more stringent demands