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世界贸易组织(WTO)服务贸易理事会专业服务工作组分别于1997年5月29日和1998年12月24日就会计服务贸易颁布了两个文件,以期成员方在会计服务业资格相互承认、国内资格批准、技术标准及许可证等方面的政策,不构成不必要的贸易壁垒,从而促进会计服务贸易的发展。我国作为WTO服务贸易总协定的签字方,正在积极进行参加WTO的谈判,且对会计服务业已作出对外开放的承诺,
The Working Group on Professional Services of the Council for Trade in Services of the World Trade Organization promulgated two documents on trade in accounting services on May 29, 1997 and December 24, 1998, respectively, in the hope of mutual recognition of membership in the accounting services sector, Policies such as domestic qualification approval, technical standards and permits do not constitute unnecessary barriers to trade, thus promoting the development of accounting services trade. China, as the signatory of the General Agreement on Trade in Services, is actively participating in the WTO negotiations and has promised that the accounting service industry will make its opening to the outside world.