The Choice of the Management Style of Our Countrys CPA Profession
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, Chinas CPA industrys 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 Chinas 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.
CPA Management Government regulation Independent supervision Market regulation
LIU Doushan
School of Economics and Management, Anyang Institute of Technology, Anyang, Henan, P.R. China,455000
国际会议
河南焦作
英文
1170-1175
2011-04-22（万方平台首次上网日期，不代表论文的发表时间）