From The International Comparative Advantage To Analyze The Opening-up And Development Of Accounting Services In Our Country

Accounting service is one of the frontiers during the opening-up process of China's service industry. As one of the major areas of service industry, accounting service, in terms of its opening-up level and development level, plays an important role in the development and improvement of China's global service trade. The flourishing of China's service trade has become an eye-catching phenomenon in the current international economic society. As part of service trade, accounting service is getting increasingly more attention. Rich in public information resources and characterized by internationally agreed language features, accounting service works as the infrastructure of the market economic system and plays an important role for the international financial and cooperation.At the background of economic globalization, China's accounting service, as a crucial part of the socialist market economy system, has achieved remarkable success. But China's accounting service has also met some problems from the outside and reviewed some problems of its own due to the entry of international accounting service tycoon.This paper proclaims the nature of accounting service with the help of the principle of service trade and the analysis of the present situation of China's accounting service based on relevant theories of the internationalization of accounting service developed by Chinese and foreign scholars. This paper.through the application of comparative advantage model, discusses the problems that China's accounting service and accounting companies faces in the new situation. Then, this paper put forwards two suggestions in terms of two dimensions which are the principle and choice internationalization strategy of China's accounting service.Besides, approaches to the internationalization of China's accounting service are put forward concerning strategic options in terms of government and industry association and strategic options in terms of accounting firm, which will point the way to the internationalization of accounting service.Innovations of the paper lie in two aspects. First, the principle of service trade is used in a unique angle of view to illustrate the principle, characters, classification and marketing of accounting service, and the nature of accounting service is thoroughly analyzed for the first time. Second, the Chinese accounting service opening-up policies are studied on the basis of theoretical research and contrastive analysis, and then several approaches to this phenomenon are given.