注册会计师行业管制模式:理论分析

本文对注册会计师行业的自我管制、政府管制与独立管制等模式从与市场自由主义理念或政府干预主义理念相协调、形式上的独立性、实质上的独立性与公众利益保护、权威性与约束力等方面进行了理论上的比较分析 ,他们各有特点。仅从逻辑上选择 ,独立管制模式无疑是最优的。但理论逻辑上最优的机制也是由有限理性的人来执行的 ,需要充分考虑到这一点。各国注册会计师行业选择何种管制模式 ,取决于各国的历史、市场经济理念与具体社会经济环境 ,就此而言 ,这些管制模式之间没有高下之分。因此 ,选择哪种管制模式 ,其标准不在于哪种管制模式缺点最少或优点最多 ,而是在于它是否与本国国情相合 ,运行起来可以顺畅 ,降低管制成本 ,提高管制质量与效率 ,从而能最大程度地保护公众利益 ,促进注册会计师职业服务市场的持续健康发展。总体上看 ,世界各国注册会计师行业的管制模式必将朝着政府与市场力量相结合的方向变迁。

The Theoretical Analysis: the Regulation Model of CPA Industry

This paper makes theoretical analysis of the regulation model of Certified Public Accountants (hereafter "CPAs") industry. From the viewpoint of ideology, formal and substantive independence, protection of public interest, authority and constraint power, etc., the paper comparatively analyzes the self-regulation model, the government regulation model and the independent regulation model. Each of them has their own characteristics. But from the standpoint of logic, the independent regulation model is the best regulation model. However, the best model must also be implemented by people with bounded rationality. As the result, every country chooses the regulation model which is most adaptable to its environment. In other words, the change of the regulation model in each country is of path-dependent.