随着各国资本进入中国，世界各大国际会计师事务所和境外注册会计师也纷纷进入中国，中国会计市场的开放不断扩大，至今已形成五种开放形式：1．允许境外会计师事务所在中国境内设立常驻代表处，目前已在北京、上海、福州、广州、深圳、沈阳、大连等7个城市批准15家国际会计师 With the entry of various countries’ capital into China, the world’s major international accounting firms and overseas certified public accountants have also entered China one after another. The opening up of China’s accounting market has continued to expand. Up to now, there have been five open forms: 1. It allows overseas accounting firms to set up resident representative offices in China and has approved 15 international accountants in seven cities including Beijing, Shanghai, Fuzhou, Guangzhou, Shenzhen, Shenyang and Dalian