注册会计师职业公共事务管理权的分配与制衡——一种分析框架

本文认为,政府和协会对注册会计师职业的监管权是一种公共事务管理权。政府和协会监管权分配状况及其变化受内生变量和外生变量的影响。不同国家的内生变量与外生变量不同时,政府与协会的权力分配格局——即监管模式也会有所差异。在我国注册会计师职业监管过程中,一方面要注意监管权的分配与制衡,政府与协会之间应建立合作、伙伴关系;另一方面在借鉴国际经验时,重点是监管内容和方法,而不是监管模式。

The Distribution and Checks and Balances for CPA''''s Right of Public Affairs Management:A Analysis Framework

The regulation right of CPA by government and institute of CPA is a public affair management right. The right shared by government and institute CPA is influenced by endogenous variables and exogenous variables. In our country , we must emphasize two points: at first, it is very important for us to build the collaborate relationship between government and CICPA; the secondly, we should try to learn the methods and content of other countries ,but not the supervision mode.