中国将进一步开放服务市场，允许外商投资参与发展服务贸易。银行业：将允许设立中外合资财务公司、独资财务公司、中外合资银行，合资的双方均应为金融机构，外方在中国应有代表处。保险业：将有条件地开放保险市场。会计、审计服务。医疗保险服务：允许国外机构同中方以试点 China will further open its service market and allow foreign investment to participate in the development of trade in services. Banking: Sino-foreign joint-venture financial companies, wholly-owned financial companies and joint-venture banks will be allowed to set up. Both parties to the joint venture should be financial institutions and foreign partners should have representative offices in China. Insurance: The insurance market will be opened on condition. Accounting, auditing services. Medical Insurance Services: Allows Foreign Institutions to Pilot with China