The Market Performance Research Of CPA Law Regulatory

In the 16 th century, as the bud of the capital market, certified public accountants industry first appeared in the Mediterranean coast, and in the eighteenth century Britain into the boom, but our country due to the constant wars of the ancient retreat so as well as the modern society, and didn’t get the corresponding development of certified public accountants industry After the founding of the people, because our country implements the planned economy, so it did not build system of certified public accountants, until the 1980 s, China began to implement examination for certified public accountants, certified public accountant system before the official start of the development in our country, at the same time, along with the development of the auditing profession, our country gradually enlarges to the laws and regulations of the CPA industry construction,And in the late 1990 s and early 21 st century in this stage has reached the rules of the golden age, China’s audit industry basically complete laws and regulations construction, at the same time due to the establishment of the capital market development, especially the vigorous development of capital market recently, the prosperity of stock market investment, in order to protect the interests of the broad masses of investors, standardize the development of the auditing profession, our country began to constantly strengthen the legal supervision of CPA industry,And in 20 after the legal supervision, in order to understand the level of legal regulation, in order to understand the role of legal supervision of CPA industry, how should the study of the legal regulation of market performance, In this article, through questionnaire survey and empirical studies these two aspects carries on the analysis of questionnaire for certified public accountants staff and the public of the two different groups, through setting, different problem analysis of CPA and social public to the feeling of the legal supervision, and respond to its, analyze the legal regulation of market performance. Empirical research methods, the audit quality as a substitute for market performance index, study the influence of the legal regulation on audit quality. Through the analysis of these two aspects, not only to further clarify the legal regulation of marketperformance, also can provide Suggestions to improve the legal supervision.After the relevant background literature review, this paper expounds the legal regulation and certified public accountants industry market performance from two aspects of the basic theory, and the certified public accountants and the social public the questionnaire investigation and study, both groups study under the situation of legal regulation certified public accountants, the auditing reports issued by the related services provided by the effect of the change, analysis of the effect of legal regulation on public execution feeling,to get certified public accountants industry market performance situation of legal supervision, and eventually to reach appropriate conclusions and Suggestions for future development.