| Analysis on Supervision Model of CPA Industry |
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| 作者姓名： | Yanjie Bi |
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| 作者单位： | 262#, Hongqi Av., School of Accounting, Hebei University of Econonlics and Business, Shijiazhuang. Hebei, China, 050091 |
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| 摘 要： | The paper discusses the question of the super＇vision model of Certified Public Accountant （here- after ＂CPA＂）. The authority is the character of government supervision model, but the advantages of the self- supervision model are flexibility and adaptability. Every country should choose the supervision model that is most adaptable to its environment, supervision model should go with the international tide, enhance the quality and efficiency of supervision and protect the public benefit, This paper concludes we should choose the public supervision model through the analysis of government supervision model and industrial self-discipline model and according to the situation of CPA in China, It is beneficial to accelerate the development of CPA professional market.
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Analysis on Supervision Model of CPA Industry |
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| Yanjie Bi.Analysis on Supervision Model of CPA Industry[J].China-USA Business Review,2004,3(10):26-29. |
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| Abstract: | |
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| Keywords: | government supervision model self-supervision model public supervision model efficiency of supervision |
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