Research On Problems And Solutions Of Access Regulation About China’s CPA Profession

From December23,1980the Ministry of Finance released 《Temporary Rules on Establishment of Accounting Consultants Department》 and our CPA profession started recovering, our CPA profession has experienced bigger development and change under the background of economic system transition.As the first pass of profession control, its importance is obvious.This text combines access control experience of the CPA profession abroad, and thorough understands our development condition of access control experience of the CPA profession, and tallies up current problems about access control, and analyzes its reason, and puts forward some homologous suggestions aiming at our economy development.Those all have stronger realistic meaning for developing our CPA profession and perfecting government management systems.With access control of the CPA profession for research object, this text investigates the relationship of access control and the CPA profession development for discovering the deep time reasons and stirring up potential of access control of the CPA profession development, and promotes a farsighted healthy development of CPA profession. This text mainly studies its related problem from the angle of economics, therefore, study part in the theory, this text mainly leads into the main theory of government control economics:public benefits theory, capture theory and encourage theory, and manages the purpose that the control corpus carries on profession control and may lead to the result and can adopt of method. The contents of behind mainly around the present condition, problems, reasons and counterplans of our access control of the CPA profession. Combining the system design, control organization and punishment measure of the flourishing market economy countries such as British, American, Japanese, Germany and so on, this text has a comparative analysis with our access control of the CPA profession, and author thinks the main reason of difference creation lies in the difference of a national property, control mode and the law laws. By a difference comparison, this text points out the shortage of our access control of the CPA profession, mainly include system design defects, unreasonable organization constitution, faulty law laws system and exit mechanism etc. On this foundation, for the purpose of developing our access control of the CPA profession, this text combines international trends, and puts forward the specific measures on perfecting our access control of the CPA profession surrounding the system design, control organization constitution and punishment measure etc, with intent to provide references on the CPA profession development and government management system.