加入WTO与提高我国会计服务业的竞争力

Entering WTO and Raising the Power of Competition of Accounting Services

加入WTO对我国会计服务业发展而言是挑战与机遇并存 ,能否抓住机遇、迎接挑战取决于我国会计服务业竞争力的提高。目前 ,我国会计服务业的现状不容乐观 ,我们应在充分尊重WTO协定基本原则和条款的前提下 ,从建立一套与国际惯例接轨的会计和审计法规制度、完善注册会计师行业管理体制、推进会计师事务所的规模经营和多元化经营及建立人才培养机制等方面着手改革 。

This paper first tells us entering WTO brings both challenge and opportunity for China's accounting services. It all depends on raising the power of competition of our accounting services at this turning point. But nowadays, the situation of domestic accounting market is not optimistic. The author focuses on the improvement measures. We should, under full respect of the WTO agreements, establish a series of laws and regulations adapting to international principles, improve CICPA industry management model, enhance accountants firm's scaled and all-rounded operation, make up human resource cultivation mechanism.