我国注册会计师行业监管的问题与对策

摘要

我国注册会计师行业目前存在着政府主体过多、行业自律监管薄弱、法律法规不完善以及中国注册会计师协会独立性缺失等问题.加强注册会计师行业监管,要形成和完善以行业自律监管为主体,政府联合行政监管为主导,二者密切配合的监管体系,依法强化监管力度.%Since the reform and opening-up, CPA industry of China had developed rapidly.However, the exposed industry contradictions and problems were also very serious, and it highlighted that severe defects and insufficiency were existed in the supervision of the industry.This paper started analysis from three kinds of supervision modes of CPA industry, i.e.self-regulation, government regulation, independent regulation, and concluded that plenty of problems were existed in current CPA industry, such as too much governmental bodies, weak industry self-regulation and supervision, imperfect laws and regulations and independency lacking of China Institute of Certified Public Accountants.This paper proposed CPA industry of China should form and perfect a supervision system which takes self-regulation and supervision and main body, joint administrative supervision of government as the guidance.In the system, both should be cooperated closely and supervision strength should be strengthened according to the law.Additionally, it proposes series of countermeasures and suggestions.