Operating Mechanism In The Regulatory Mode Of The Cpa Profession In China

The text is mainly to design the operating mechanism for our present CPA profession regulation model, which will be suitable for the development trend of the regulation model.The foreword first expounds the relationship between regulation model and operating mechanism, subsequently carries on retrospect about the current research situation of the regulation model and the operating mechanism of CPA profession. In view of the two different understanding about our CPA profession regulation model, this chapter proposes that these two different understanding will produce different even clearly opposite influence to the design of operating mechanism. Therefore, the article must define our CPA profession regulation model at first. The definition also can determine a framework for the design of the operating mechanism. At the same time, this chapter also indicates that different operating mechanisms can operate under the same supervising model, of which the operating efficiency may be different, even be opposite. It also indicates the importance of the operating mechanism design.The second part reasonably defines the supervising model of our CPA profession. This chapter first elaborates the characteristics of different supervising model. According to the characteristics, this chapter points out that our CPA profession regulation model has the serious characteristic of path-dependence from the perspective of historical analysis. Thus our CPA profession regulation model belongs to the kind of government regulation essentially. But, the article re-scans our CPA profession regulation model. According to the disciplinarian of market economy development and the compare of two different models (the government supervising model and the hybrid model of government regulation primary and self-regulation auxiliary), this chapter proposes that we should define our CPA profession supervising model as the hybrid model of government regulation primary and...