随着计算机和通讯技术的发展,世界逐渐变成一个整体,商品和服务的自由贸易成为大势所趋。会计服务作为服务贸易的一种,也不可避免地将走向国际化。入世在即,面对会计服务市场的开放,中国的会计服务行业应当做好哪些准备,本文试做一简单的分析。一、会计服务的国际化趋势 (一)会计服务范围的界定我们把公共领域内由会计公司和CPA职业提供的所有服务统称为会计服务。这些服务不仅包括传统意义上的财 With the development of computer and communication technology, the world has gradually become a whole. The free trade of goods and services has become the trend of the times. Accounting services, as a service trade, will inevitably move towards internationalization. In the meantime, in the face of the opening up of the accounting service market, what preparations should China’s accounting service industry make? This article attempts to make a simple analysis. I. Internationalization of Accounting Services (I) Definition of Accounting Services We collectively refer to all services provided by accounting firms and the CPA profession in the public domain as accounting services. These services include not only wealth in the traditional sense