摘 要自《注册会计师法》施行以来，我国注册会计师行业飞速发展，成为了我国公共监督系统的主要力量。但随着我国经济社会的不断发展，注册会计师行业在发生的诸多改变的同时也涌现了许多问题。在此背景下，本文通过分析中国注册协会的现状及与英美两国的对比，发现中国注册会计师协会具有对行业诚信情况仍受困扰、执业会员水平参差不齐、行业合法竞争手段单一以及审计收费无统一标准四个问题。通过借鉴美国、英国等国家在会计行业长久的行业发展经验，建议加强行业的诚信道德建设与对会计违法行为的处罚力度、提高行业职业界及学术界对会计准则的影响力、提供多样化的行业合法竞争手段、统一审计收费标准制度，希望能对中国注册会计师协会未来的行业发展起到一定的积极作用，提高中国注册会计师协会的国际影响力。关键词：中国注册会计师协会 协会现状 行业发展Abstract Since the implementation of the CPA Law, the CPA industry in China has developed rapidly and become the main force of the public supervision system. However, with the continuous development of China's economy and society, there are many problems in the CPA industry. In this context, this paper analyzes the current situation of CICPA and the comparison between CICPA and Britain and the United States, and finds that China Institute of Certified Public Accountants has four problems, which are still troubled by the integrity of the industry, the level of practicing members is uneven, the legal means of competition in the industry is single, and there is no unified standard for audit fees. By learning from the long-term experience of the United States, Britain and other countries in the accounting industry, this paper suggests that we should strengthen the construction of the industry's integrity and morality, strengthen the punishment of accounting violations, improve the influence of the industry's professional and academic circles on the accounting standards, provide a variety of legal means...
