The Research On The Certified Public Accountant Industry Supervising In China

With the deepening of economic restructuring and the market economy development, the certified public accountants industry has many problems. How the certified public accountant industry supervising of our country deals with these questions of accounting information distortion has become the focus that people pay close attention to.This text aims at starting with the regular analysis of theory of supervising ,defining the basic conception of the certified public accountant industry supervising,and through the investigation on the current situation putting forward the problem of the certified public accountant industry supervising of china.The text aims to combine the research results of innovative practice of foreign certified public accountant industry supervising with the concrete national conditions of our country together in the hope of putting forward the innovative way of the certified public accountant industry supervising .First, analyzing the situation of certified public accountant industry supervising in china, I draw the conclusion that the quality of auditing in china was not good. The innovate of certified public accountant industry supervising must be done soon. .Second ,the text offers the relevant theories in order to offer the theoretical foundation for the later research work..Third ,analyzing the current situation of the certified public accountant industry supervising of our country ,I put forward the existing problems about the relevant laws of supervising, government regulation , Self-discipline and the supervising environment . At last puts forward the corresponding measure of industry supervisory system aiming at the question put forward.Main work and innovations:1.The article has collected the newest data material to analyze the present problems of government regulation and self-regulation in the accounting information inspection , which have put forward the strengthening the CPA industry regulation and the need for urgency.2. Through the inductive analysis of government regulation and industry self-regulation of the advantages and limitations, My turn for the CPA industry regulation lay the foundation to make a choice .3. Collect current CPA information on the status of monitoring from SFC website by various channels.4. On the basis of the theory with Chinese national conditions ,propose many new CPA regulatory reform measures such as CPA associations institutional reform, changing accountant matter what forms5. Introduce output curve and the analysis method of budget receipt curve in economics to research government regulation and industry regulation. Propose the optimal Portfolio .