我国注会行业政府监管模式选择的必然性及其独立性的完善

Inevitability of the Government Regulation Model of CPA Industry in Chinaand the Improvement of Its Independence

本文分别从监管主体的权威性、法律体系的健全程度以及“路径依赖”理论三个不同角度,论述了目前政府监管模式是我国注册会计师行业监管的必然选择,并借鉴西方逐步建立的独立监管模式,提出关于完善现行政府监管主体独立性的初步建议。

With the analysis from three different viewpoints: supervisor's authority,perfection degree of law system and 'route dependence' theory,this paper makes a conclusion that the government regulation model of CPA industry should be adopted in China. This paper also provides some constructive suggestions to strengthen independence of regulatory framework,consulting the independent regulation model in USA.