한-중 FTA 협상을 위한 회계서비스시장 개방효과와 전략방안

초록

Since the Free Trade Agreement(FTA) between the Republic of Korea(Korea) and the USA has been signed, the discussion in the FTA between Korea and China is currently in progress and the review on various issues are needed in－depth and in diverse parts. In particular, this study reviews the impacts of the Korea－China FTA on the accounting services. Even if accounting services in China is opened with the Korea－China FTA, Korean domestic accounting firms would be difficult to expect a substantial profit due to different social systems and industrial structure. Conversely, it is unlikely that China’s accounting firm would entry into the more advanced domestic accounting services than China. Therefore, Korea－China FTA’s impact on the domestic accounting services market is limited. Nevertheless, accounting services in China will be increased so that it is clear in the long run that the domestic accounting industry is entering new markets in China. Specifically, several things would be needed, including a qualification of professionals, entry and stay of professionals, the establishment of subsidiaries or branches through the equity participation in domestic corporations and partnerships by foreign capital the cross－border transactions of accounting services. In addition, prior to opening up the domestic accounting services by Korea－China FTA, revising unclear regulations and laws, reinforcing the legal responsibility of accountant in enhancing effectiveness of the legal, introducing auditors’ new registration system with auditing public interest entities, supporting to accounting area in national industry policy perspective and diversifying domestic accountant qualifications for the quantitative expansion are needed.

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