Study On The Characteristic Regulation Mode Of CPA Profession In China

After our country joined World Trade Organization, the accounting service market is more open to the other country, capital and securities market keep a driving developmental state, every aspect of economy has obtained a attractive and proud achievement. While with the expose of a series of false auditing affairs in the domestic and international capital and securities market, the matter of Certified Public Accountants profession regulation has become the focus of the public. Which types of regulation mode of CPA can bring more effective regulation effect and function, has been a pivotal and impending matter.The profession of CPA in China also confronts with the same matter, hence the article aims at the main problems of actual regulation mode of CPA profession in China, through the comparison with regulation mode of CPA profession in other countries, educes a lots of valuable experience and beneficial inspiration, it plays a very important role for us to perfect the actual regulation mode of CPA profession in China.The article consists of five parts. The first chapter introduces domestic and international history and status quo of the study in this field, explains the selection background and study significance. The second chapter reviews the domestic and international history of CPA profession, analyses the meaning of regulation and CPA profession regulation, then expounds the regulation mode of profession self-discipline, government, independence. The third chapter through the comparison with regulation mode of CPA profession in America, England, Germany and Japan, educes a lot of valuable experience and beneficial inspiration to design the characteristic regulation mode of CPA profession in China. The fourth chapter firstly analyzes the status quo of regulation mode of CPA profession in China, and then from six aspects illuminates the main problems and reason at present. The final chapter brings forward relevant countermeasure aiming at the main problems of actual regulation mode of CPA profession in China, and then from seven aspects study its main frame.The characteristic regulation mode of CPA profession in China is different from current regulation mode, its organization sets more healthiness and function designs more perfect. It will have a active promote effect in booming socialistic market economy and keeping steady development of CPA profession.