近几年来,全球范围内会计行业组织之间的重组是一个新动向。这类重组涉及注册会计师协会之间、注册会计师协会与管理会计师协会之间,乃至会计行业组织跨国之间的合并或联盟。分析这些重组背后的动因,对我国会计职业的发展会带来有益的启示。一、会计行业组织之间的重组情况(一)加拿大国内会计行业组织合并加拿大原有三家会计职业组织:特许会计师协会(CICA)、管理会计师协会(CMA)和注册会计师协会 In recent years, the reorganization among accounting industry organizations around the world is a new trend. Such reorganization involves mergers or alliances between CPAs, between CPAs and the Institute of Management Accountants, and even across the accounting profession. Analysis of the motivation behind these restructuring, the development of China’s accounting profession will bring useful inspiration. First, the restructuring of the accounting industry organizations (a) the Canadian domestic accounting industry organizations merge the original three Canadian accounting organizations: Institute of Chartered Accountants (CICA), Institute of Certified Public Accountants (CMA) and Institute of Certified Public Accountants