五、我国注册会计师行业的发展现状及“入世”后的应对策略 随着2001年中国加入WTO之后,国际贸易规则将对我国注册会计师行业管理体制产生巨大冲击。在WTO协定框架中,与会计专业服务相关的文件主要是1994年达成的《服 V. Current Status of Certified Public Accountants in China and Coping Strategies After China’s Entry into WTO With China’s accession to the WTO in 2001, the rules of international trade will have a huge impact on the profession management system of certified public accountants in China. In the framework of the WTO agreement, the documents related to accounting professional services are mainly the "clothes