我国注册会计师行业管理的经济学分析:制度和机制设计

An Economic Analysis on Professional Management for Certified Public Accountant in China: System and Mechanism Design

本文运用需求和供给的分析方法系统地考察了我国注册会计师行业的制度形成,分析了在制度变迁时期我国注册会计师行业的需求和供给行为,讨论了在不同市场结构环境下的注册会计师供求关系均衡,并在此基础上分析和提出了注册会计师管理的制度和机制设计。

This paper makes a comprehensive examination on development of trades of certified public accountant in China by adopting an analytical method of needs and supply.It also analyzes the needs and supply in the period of system transition and the balance between needs and supply of certified public accountant in different market environment and structure.On the basis of overall analysis,it provides the system and mechanism design for certified public accountant management.