By analyzing the provisions of the WTO for accounting service trade, this paper discusses the differences between our accounting service industry and international accounting service industry and sets forth corresponding countermeasures.

For the development of enterprises and economic growth,accounting service industry plays a key role,but the growth of Chinese accounting service industry is overlooked as an independent industry.

In order to harmonize the international common practice better, and to improve the competitive power and the whole level of accounting service industry, opening the accounting market should take the steps in a planned and progressive way with the fully unitization of the clauses of WTO.

It has been an urgent practical need to enhance the competitive power of China accounting services by means of innovation.

This paper first tells us entering WTO brings both challenge and opportunity for China s accounting services.

Dutch accounting is famous for its "model of micro economic accountancy" and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc.

Under the guidance of scientific development,this article discusses the approach and requirement to push the construction of accounting professional ethics construction.