The Research On Coordination Of Government Regulation And Self-discipline System For CPA Profession

CPA is taken for the police of the economy, who maintain the order of the economy. As the CPA system was recovered in1980, CPA helps the government to apply the macro-economy policy, maintain the order of the market, and protect the investor and public. Because of the inner defects of audit, and the inconstant profit of CPA and the public, and the great profit by false accounting data, the inharmonic of government inspection and self-discipline, there are usually false accounting data, which attract attention of the public. It is important to study how to coordinate the CPA inspection of government and self-discipline.This paper review the theories of CPA inspection, regulation and government management, and take the characters of CPA of China into consideration, analyzed the objective, subjective and regularity of CPA, in order to coordinate the government inspection and self-discipline. This paper analyzes the history of the CPA of some countries. This paper states the CPA inspection of China, The boundary of government inspection and self-discipline is not clear. The government inspection is not coordinate with the self-discipline. And the financial apartment is not efficient. At last, this paper tries to put forward strategies about the coordination of government inspection and self-discipline. We should take the government inspection as leading, take the self-discipline as base, take the regulations as guarantee, tries to make out the boundary of government inspection and self-discipline, coordinate government inspection and self-discipline, check the CPA by government inspection and self-discipline, share data between government inspection and self-discipline, coordinate punishment by government inspection and self-discipline, which will contribute to the harmony of government inspection and self-discipline.The study is meaningful. There are many scholars study the CPA inspection, but few touch the area of coordination of government inspection and self-discipline. This paper study the coordination of government inspection and self-discipline and tries make strategies to coordinate government inspection and self-discipline.