After accessionto the WTO，themarket capacityandstructureinaccountingservices in China have changed dramatically. Chinese government has issued a series of documents. This pa-per reviews themarketopeningprocess，summarizes thecurrentcompetitioninthemarket，andfo-cuses ontheimpactonaccountingservicesorganization.We suggest that the oligopoly markethin-ders the overall process of modern accounting services. To improve industrial competitiveness， trade remedies need to be implemented under the framework of WTO.