Research On The Incentive Mechanism Of The Accounting Profession In Our Country

Accounting work is the important content and foundation of economic management work, in1985, the formulation and implementation of the 《accounting law)) played a major role in accounting work of our country,promoted the modernization of our country’s accounting profession. Since the reform and open policy, the legal system of accounting in our country has been further improved, and the management level of the accounting profession has also been improved. But due to the particularity of accounting profession, new problems appear constantly in the process of economic developments. The selection system of certified public accountants improved the professional quality of the accounting industry practitioners, but moral constraint mechanism was imperfect.Especially after China’s accession to the WTO, under the new economic situation, the economy facing the opportunities and challenges, as an important part of economic management, accounting standard and management mechanism are also put forward new requirements. Incentive mechanism of accounting industry is an important means of standardized management of accounting industry. A set of perfect incentive strategy plays an important role to solve the problem of accounting sincerity, enhance the level of accounting practitioners of ethics and practice.However, there is no uniform standard for the incentive mechanism of accounting of China’s economic sphere, there are situations of the imperfect. This research from the whole accounting industry, this paper has analyzed the present situation of the accounting profession of our country, including professional quality training of accounting staff, professional ethics construction method, and the general management method of accounting profession. Especially explored and analyzed the present situation of honesty of accounting industry. Emphatically analyzed, and the state, the defects and problems of the main material incentive and spiritual incentive mechanism of the accounting industry workers. Especially analyzed the strengths and weaknesses of the field of small and medium-sized law firms and other special accounting of incentive mechanism. And with the game theory model to analyze the accounting industry incentive mode, constructs a set of incentive mechanism to adapt to the current accounting industry practitioners, adapt to the current accounting profession of practitioners from incentives and the actual content, and the regulation of incentive mechanism of the feasibility and practice. Hope can provide a theoretical basis to effectively solve the present stage common accounting industry faced by various fields imperfect incentive mechanism problem.