Management System Of Chinese And Foreign Cpa Industry Association Study

Unless the Enron incident later, U. S. government and Congress didn't take action rapidly and issue and implement "Sarbanes—Oxley Act", and has established the independent regulator—PCAOB. The committee can have making audit criterion right, certified accountant register right, daily authority to supervise, investigation and punish right, etc. In this way, the power of AICPA has been slackened greatly. The change of management system of AICPA has exerted a great influence on the management system of CPA's institute of the other countries all over the world too. Great Britain, Japan, France, etc. take action rapidly too, perfect its folk to audit management system. The Financial Ministry of China determined to regain the executive function, which the CICPA had exercised in our country. In this case, how will the institute of CPA develop further?Firstly, this text uses the theory of " the mixing mode " in the transaction cost economics to analyze the essence of institutes of CPA and the border of the management of the CPA's institutes deeply, and to probe into the reason that institutes of CPA produces. Secondly, it has introduced the foreign current situation of auditing management system of typical countries briefly in terms of the institute of CPA and outside regulator. Thirdly, it has introduced the development course of CICPA's management system of our country and existing problems briefly. Fourthly, it is right to compare the Chinese institute management system of CPA and foreign countries' from influencing environment, institute management of CPA and outside regulator. Finally, it uses the result of theory analyses and comparison to analyze the way of CICPA's development.