Construction And Innovation Of Professional Qualification License System

The professional qualification license system is a kind of administrative system established along with the economic development, which is an effective method of evaluating and managing professionals. Based on the comparative empirical research about the Sino-American system of Certified Public Accountants, the essay hopes to find out some beneficial practices to give some advices for the improvement of the professional qualification license system in China.From the perspective of the theory of institutional change, the theory of the movement of professionalization and the theory of public policy, this thesis firstly analyzes the reason to the professional qualification license system is established and how to construct and operate such a system. Then the author points out that some factors as the initiators and the way of institutional change and innovation, and particularly the process of institutional change and innovation in which public policies will be framed, administrated, evaluated and supervised. On this basis, this thesis presents a theoretical framework for the following empirical research.In the empirical part, this thesis summarized the general experiences of establishing the professional qualification license system in foreign countries and concerned experiences of constructing the system of Certified Public Accountants in some representative countries. From the perspective of initiator of institutional change and innovation, the way of managing the system and the system of authentication, the thesis focuses on the analysis and comparison of the status quo of the Sino-American system of Certified Public Accountants. Through the analysis, the author finds out commons and individualities of the two and both good practices and experience. According to the above analysis, the thesis concludes some problems in the system of Certified Public Accountants of our country, ranging from the incompleteness of laws and regulations, the singleness of the managing way, the faultiness of the system of authentication, and the inconspicuousness of the responsibilities and rights between the government and the industrial associations. Furthermore, the author puts forward some countermeasures and advices for improving the system of Certified Public Accountants of our country from the point of the reformers, the way of reforming and the institutions. Apparently, finding out the above problems is and the presented countermeasures and advices are of great benefits for improving and consummating the system of Certified Public Accountants of our country.