根据我国政府向WTO所作的开放服务贸易市场的承诺,我国必须有条件地开放会计市场。入世一年多,如今已经有越来越多的国外会计服务机构竞相来到我国开办业务,我国会计服务业如何有效地应对国外会计服务输出的竞争和冲击已经愈发显得紧迫。 According to our government’s promise to the WTO to open the service trade market, our country must open the accounting market conditionally. More than a year after China’s accession to the WTO, more and more foreign accounting service organizations are now competing to start their business in our country. It is increasingly urgent that China’s accounting service industry should effectively cope with the competition and impact of the export of accounting services abroad.