注册会计师的管理模式一般有行业自律和政府监管两种。前者以英美法系国家为代表,后者以大陆法系国家为代表,管理模式的选择主要取决于各国不同的政治经济文化背景。本文拟对中美两国的CPA管理模式进行比较,注重从客观层面上进行描述,并探讨我国的CPA管理模式。美国CPA行业监管 The management model of certified public accountants generally have two kinds of industry self-regulation and government regulation. The former is represented by common law countries and the latter by civil law countries. The choice of management mode mainly depends on the different political, economic and cultural backgrounds of different countries. This article intends to compare the CPA management modes between China and the United States, emphasizes on the objective level and describes the CPA management mode in China. US CPA industry regulation