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2001年底,我国正式加入世界贸易组织,作为WTO的成员国,我国将实施入世谈判中所作的承诺,将按照WTO《服务业贸易总协定》(GATS)的要求开放国内市场,作为服务业重要组成部分的会计服务业,将按照我国关于“会计、审计和薄记服务”(《联合国中心产品分类》862,简称CPC862)的承诺开放会减少。这意味着我国的会计专业服务市场从此将进入自由竞争的阶段,我国的会计师事务所应积极进行会计市场
At the end of 2001, China formally joined the World Trade Organization. As a member state of the WTO, China will implement its commitments made in its WTO accession negotiations and will open its domestic market in accordance with the requirements of the WTO General Agreement on Trade in Services (GATS) as an important component of the service industry Part of the accounting services sector will be reduced in accordance with our commitment to “accounting, auditing and bookkeeping services” (“UNC Central Product Classification” 862, CPC862 for short). This means that China’s accounting professional services market will enter the stage of free competition, accounting firms in our country should actively carry out the accounting market