随着中国加入WTO,会计市场进一步开放,注册会计师行业伴随着市场经济的发展而发展,行业监管模式随之发展。“安然事件”后监管模式有了新的变迁,提出进一步完善注册会计师行业行政监管。本文认为,加强注册会计师行业行政监管与行业自律的协调,是提高监管工作质量,完善行政监管机制的关键所在。 With China’s accession to the WTO, the accounting market has further opened up. The CPA industry has developed along with the development of the market economy, and the industry regulatory model has followed. After the “Enron Incident” regulatory model has changed anew, proposed to further improve the CPA industry regulation. This paper argues that strengthening the coordination between the administrative supervision of the CPA industry and the self-regulation of the industry is the key to improving the quality of the supervision work and perfecting the administrative supervision mechanism.