On Management Mode Of Profession Of Certified Public Accountant In China

Profession of certified public accountant, a profession with indispensable significance in economic development of our country, is seen as one of the foundations of socialist market economy and sometimes called "economic policeman without pay", and now more and more emphasis is placed on its development. Compared with other intermediary professions in economic field, this profession develops much more quickly and it is also the only profession in economic field that is standardized by a special law, that is, "Law of Certified Public Accountant". In the past two years, auditing failures both at home and abroad, such as what happened in Anron in the United States and Yin Guang Sha in China, have made people doubt the function of the management mode of this profession and become mistrust certified public accountants, therefore, how to make this profession have a healthy development in China is really a problem we have to face with. This paper makes a study of the management mode of the profession of certified public accountant and then puts forward some suggestions concerning its development and also provides some references for the management of certified public accountants.The first part of the paper gives a brief introduction to the profession, including formation of the system of certified public accountant, historical descriptions of the profession in China, its development, its present problems andanalyses of the causes bringing forth the problems.The second part gives an introduction to the different developing stages of management mode of profession of certified public accountant in China, the present situation of management, major problems and measures adopted in the structural reform of the profession.The third part introduces management modes applied in profession of certified public accountant in some foreign countries such as in the Great Britain and in the United States and also summarizes some inspirations we should learn from.The fourth part discusses some measures we should take to perfect our management mode in profession of certified public accountant. It also puts forward theoretic foundations and classifications of management mode of the profession and points out some factors we should consider and some principles we should follow when designing our managing system of certified public accountant, and based on all discussed above, this paper puts forward an ideal management mode that we should adopt and corresponding specific measures we should apply in management.