社会主义市场经济理论的确立，使我国改革开放进入新的发展时期。第三产业作为市场经济的重要组成部分，已受到广泛重视，呈现出蓬勃发展的好势头。但从目前情况看，我国的第三产业还仅仅局限于国内，与走向世界，发展跨国经营，开辟外向型之路，尚有很大差距。国际经验表明，第三产 The establishment of socialist market economy theory has brought China’s reform and opening up to a new stage of development. As an important part of the market economy, the tertiary industry has received extensive attention and has shown a good momentum of vigorous development. However, judging from the current situation, the tertiary industry in our country is still limited to China. There is still a long way to go to go global, develop cross-border operations and open up the path of extroversion. International experience shows that the tertiary industry