Research On The Unfair Competition Of CPA Profession In Our Country

In our country, the unfair competition of CPA profession has seriously affected chartered accountant's disciple of a master quality, has damaged chartered accountant's professional image, and did not favor the healthy development of the CPA profession. Simultaneously, the unfair competition behavior also harmed the social justice, destroyed objective and fair market competition environment, and harassed the market economy order. Therefore, the comprehensive system research on the unfair competition behavior in CPA profession of our country, the optimization of corporate governance structure to cultivate the effective audit market demands, speeding up the construction of anti-unfair competition laws and regulations in CPA profession, building an objective and fair market competition environment, all of which have the positive theory and practical significance to the healthy development of CPA profession in our country.This article began with the analysis of the concept and the characteristic of the unfair competition, defined the existent unfair competition behavior in CPA profession of our country, and emphatically used game theory to analyze the government intervenes, audit collusion and low-balling which were the three big existent unfair competition behaviors in CPA profession of our country. Through the game analysis of unfair competition behavior, and unified with the elementary theories of economic and psychology, we promulgated the in-depth reason of the unfair competition in Chinese CPA profession. We believed that, the unfair competition in CPA profession of our country was the result that its intrinsic demand and the external environment stimulation affecting together, and restrained in a greater degree of the external environment's influence. The congenital flaw of exterior professional environment was the major reason of the unfair competition in the certified public accountant auditing market. Finally, we acted appropriately to the situation, proposing the comprehensive governance countermeasure of anti-unfair competition in CPA profession of our country. We thought, if you want effectively suppress the unfair competition behavior in CPA profession of our country, you should consider inside and outside concurrently, and pay more attention to the governance of the external environment. From the interior profession, we should standardize auditors' competition behavior correctly, raise auditors' occupational ethics level and restrain their opportunism behavior; from exterior environment, we should pay the equal attention to the optimization of the market environment and the legal environment.