我国政府对注册会计师行业监管存在的问题及对策

在我国现行的注册会计师行业监管体制中，政府行政管理与协会自律管理界限不清，政府行政管理主体之间缺乏有机的权力分配与制衡机制。必须合理配置政府行政主管部门与注册会计师协会之间的事务管理权，建立政府各监管部门对注册会计师行业的监督协调机制，改进会计师事务所和注册会计师管理制度。

The Governmental Regulation of the CPA Profession in China. Problem and Solution

Under the regulation system of the CPA profession in China, the boundary isn＇t clear between the governmental public administration and the self-regulation of the institute of CPAs. The governmental regulation is short of the mechanism that distributes the power and restricts mutally. Our country must rationally deploy the business management power between the government administrative department and the institute of CPAs, and build up the governmental regulation mechanism to moniter and manage the regulation of the CPA profession, and reform the management system of the CPA firms and the CPAs.