The Choice of the Management Style of Our Country's CPA Profession

摘要

CPA is the accounting information of the clones, the defenders of the market economic order, in the development of market economy plays an important role. However, China's CPA industry's own practice environment is poor, the low level of development, weak competitiveness, industry self-regulation mechanisms are inadequate, they have an urgent need to further improve the management model. Through the United States, "Enron" events reflect the long term, the need to learn from some successful practices in Western countries, with China's reality, the establishment of a public oversight body Jhat is independent of government set up an independent of industrial organization and the independent regulatory agencies, microcosmic level of certified public accountants industry affairs administration and supervision of independent regulatory model-to replace the current government-led management model, in order to fulfill our registered management function of the accounting profession.