Analysis On CPAs' Industry Regulation Mode In Our Country

The CPAs' (certified public accountants) industry plays an important role to maintain the market economy and social economy activity in order. After the reform and opening policy, with the socialist market economy system establishing and consummating gradually, government function transforming, our CPAs' industry welcomes the development spring. But with the economy restructuring thoroughly and market economy developing unceasingly, our CPAs' industry exposes many problems. In recent years, our country appears a series of distorted accounting cases, such as "Qiongminyuan", "Yinguangxia" etc, it has seriously affected the profession prestige of our CPAs' industry. Distorted accounting cases are not only exist in our country, but also the "Enron" case exists in USA whose capital market is the biggest, the most transparent and influential in the world, the CPAs' industry faces with unprecedented trust crisis, the government, accountants and theory of various countries have to reconsider the CPAs' industry regulation. At present, the management system of our CPAs' industry is transforming, it is necessary to take advantage of the developed countries' successful experiences on inquiring our CPAs' industry regulation mode. Whether our CPAs' industry regulation mode suits our present national condition? Which faults does this regulation mode has, how to consummate? Those questions we should thoroughly ponder and research.The CPAs' industry regulation mode is the research object in this paper, we use the standard accounting research method, external and asymmetrical information theory, unify the theory and the practice, take advantage of the advanced experiences and research with the innovation. Part one defines the concept of the CPAs' industry regulation, it means the regulation main body supervising and managing the CPAs' industry in the microscopic. Auditing method flaw, auditing external and asymmetrical is the principal base of the CPAs' industry regulation. According to the different regulation main body, we can divide into three regulation mode: self-regulation, government-regulation, and independent-regulation. Part two inspects the history of the CPAs' industry regulation mode in UK and USA. It provides our country beneficial references: only using the self-regulation is not practical, self-regulation and government-regulation is compatible, we should unify the two regulation mode and seek a best conjunction spot. Part three reviews the history of the CPAs' industry regulation mode after restoring our CPAs' industry since 1980. In 2002, the ministry of...