| The calling of CPA is important guarantee system to modern society. It has great effect in the capital market, but the aberrance actions of CPA come forth usually. These actions are bad to the calling of CPA's developing. This research wants to find the system reason basis on analysis of this question from the viewpoint of sociology.This paper has four chapters. First, the writer summarized and introduced some theories about social aberrance, such as social control theory, labeling theory, cultural transmission and structural strain theory. Then I point the advantages and drawbacks of these theories. Second, this paper analyzed the criterion of the calling of CPA, the CPA's aberrance actions and interaction of CPA, through analysis of flow of CPA's working. The third chapter suggests three reasons of the aberrance actions of CPA. Finally, it suggests five ways of controlling the aberrance actions of CPA, including self-governed wardship, developing the ruling of the calling of CPA, constructing the system of encouragement and punishment of credit standing, strengthening the administration inherent of calling and consummating the system of exam and education.This paper cloud not a perfect one, but the viewpoint of analysis is original. The writer wants to find the system reasons under the phenomenon of the calling of CPA's aberrance actions. |
