According to the cost and profit principal, the conclusion is that governmental regulations should concentrate on revealing the accounting information. Then establish the cost-benefit model of administrative control and self-control of CPA by using cost-benefit analysis method and econometric knowledge.The fourth section is a contrastive study of the historical evolution routines among the Continental Law System countries, the Anglo-American Law System countries, and China. Obviously, each country has chosen a certain regulating mode, which is just suitable for itself. According to the analyzing the characteristics of three modes of CPA government regulation, industrial regulation and independent regulation, we come to the conclusion that the mode oriented by government regulation and industrial regulation as supplementation is the realistic choice of Chinese CPA regulation.
The fifth section introduces the situation and improvement of regulation in China. It also introduces quality and price regulating especially. The question is how to solve current problems and set up a better regulating mode later, and improve the mixed regulation mode oriented by the ministry of finance and industrial regulation as a supplement.The sixth section is the last one. It puts forward that we should perfect the governmental regulating mode which is dominated by the Ministry of Finance.This dissertation mainly adopts the comparative research approach with the methods of history and case analysis, to promote regulating economics into the research on the control of CPA. On the basis of that, it makes normative research, and applies mathematical methods to help studying. Considering the industrial character of CPA, it is necessary to regulate the CPA industry.The academic contribution of this essay is collecting the newest data information, and making a good foundation to the analysis next.
Secondly, applying econometrics knowledge, it quantitatively analyzes the problem of how to combine governmental regulation and self-regulation of CPA industry effectively. The third contribution is that this essay presents new practical policies, which provide reference for the government to make decision. The forth one is constructing a basic framework of regulating mode, which is just fitting our practice. It is both the theory guidance and the operating direction. At last, the study plays a positive role in enriching and developing the regulation theory, and also driving CPA industry into a better situation.Of course, this dissertation still has some deficiency to improve. As it is difficult to obtain evidence by using cost-benefit analysis in the research of CPA regulation, we just got the corresponding theoretical model, and lacked of the quantitative analysisIt needs to obtain more data evidence to analyzing the cost and revenue of regulating quantitatively.
