中国加入WTO对我国各行各业都具有深远的影响。对于只有２０年历史的中国注册会计师行业来说，如何应对入世，提升我国会计服务业的竞争力，已成为整个行业关注的焦点，笔者就此提出看法。一．实现会计师事务所的规模经营我国已基本上完成了会计师事务所的脱钩改制工作，现在又 China’s accession to the WTO has far-reaching implications for all walks of life in China. For the Chinese CPA profession which is only 20 years old, how to deal with the WTO accession and how to enhance the competitiveness of China’s accounting service industry have become the focus of the whole industry. one. Realize the scale operation of accounting firms China has basically completed the decoupling of accounting firms, and now