我国注册会计师行业监管模式的思考

注册会计师行业对经济发展具有无可替代的重要作用,它的发展日益受到政府和社会各界的关注和重视。现阶段我国注册会计师行业监管应选择政府监管与行业自律相结合的模式,这是我国现阶段特定环境因素下的必然选择。

The Thoughts on the Mode of Profession Regulation in Chinese CPA

The trade that certified public accountants engage in is playing an important role in economic development and exerts its irreplaceable function.Thus its development attracts more and more attention from various governments and people of all circles.In recent two years,however,some audit failure events of various companies,such as American Enron Company and Chinese Guangsha(Yinchuan) Industry Stock Co.Ltd.,have caused the distrust of the public in the society and some questions have been put forward about its existing regulation mode.Its management in China faces a vital and pressing task of how to obtain its development.An exploratory paper has been conducted of the regulation modes of the trade and some proposals have been made for its development in China,thus providing a guide for management work of the trade.