This paper discusses on the developing direction of our country s accounting regulation,the developing direction of the accounting service market,and the developing direction of the accounting computerization.

In contrast with the relevant rules of WTO,there are many defects with the transaction participants and institution of market access on China s accounting service market.

By investigating the CPA service market of Shaanxi and other provinces in Eastern Area, this paper make a detailed comparison on the present conditions of the CPA service market between them.

The service market of CPA in China should be in correspondence with the information demand and vary theirservice.

This text analyzes primarily the scale,business model and developing foreground of the search engine service market that aims our country at the front.

Compared with the tangible product, the charecteristics of consumer behavior in service market is more distinctive.

In market service,the service providers subjective aims and motitity are individual goal and individual interests.

The enterprises culture innovation process of accounting service enterprises is not satisfactory in China,as a result,this situation impedes the enhancing of innovative competence on accounting service.

We can construct a platform to introduce students to social practice by setting up specialized accounting service agencies and training organizations and co-operating with social accounting service organizations.

China must open its accounting service market after joining WTO for the reason of ensuring the cooperating foreign CPA firms and professional personnel to have the equivalent right with host country and eliminating the discriminative barrier for entering the market.