一、加入WTO及西部大开发我国注册会计师行业面临的严峻挑战１．会计市场的国际化很可能变成发达国家会计师事务所对我国会计市场的单方面渗透与“侵略”。加入WTO后，限制国际会计公司的条条框框毫无疑问最终将被打破，国际会计公司将会大规模进入我国会计市场，而国内会计师 First, China’s accession to the WTO and the development of the western China’s CPA industry is facing a serious challenge 1. The internationalization of the accounting market is likely to become the unilateral infiltration and “aggression” of the accounting firms in developed countries on China’s accounting market. After joining the WTO, the rules and regulations that limit the international accounting firms will undoubtedly be eventually broken, and the international accounting firms will enter the accounting market in large scale in China. The domestic accountants