世界各国接二连三地传出不同程度的财务状况的虚报丑闻,引起世界各国公众对注册会计师行业监管问题的普遍关注,要求监管改革的呼声空前高涨。本文从理论上比较分析了自律监管、政府监管和独立监管这三种监管模式的特性,以期为我国注册会计师行业监管模式的选择提供参考。 The false reports of different levels of financial status scandal came forth in successive countries in the world, arousing widespread public concern over the supervision of the CPA industry in various countries in the world, and the calls for regulatory reform have been on an unprecedented rise. This paper compares and analyzes the characteristics of the three regulatory modes of self-regulation, government regulation and independent regulation in theory, in order to provide a reference for the choice of China’s CPA industry regulatory model.