南京国民政府时期会计师入行资格变迁研究
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摘 要：南京国民政府时期，政府与会计师职业团体在会计师行业微观管理层面呈现出既相互斗争又相互妥协的共生动态关系，这一互动关系在会计师入行资格演进中表现得尤其明显，而指导两者参与互动实践的分别是监管思想和职业化思想。一方面政府在监管思想指导下积极参与行业管理并力图在制度发展中体现政府意志，另一方面会计师在职业化目标的指引下要求提高入行资格收紧职业圈以形成专业垄断，由此形成了行业微观管理层面政府与会计师的互动格局。但是这一互动格局受到制度环境的影响，呈现出由盛及衰阶段性发展的特征，伴随着互动关系的衰落会计师入行资格逐年降低，最终会计师丧失了形成专业垄断的能力。
关键词：南京国民政府时期；会计师入行资格；监管思想；职业化思想；互动格局
Study on Qualification Standards Evolvement of Chinese Certified Public Accountant in Nanjing Government period
- A Perspective of Interaction between Supervision Thought and Professionalisation Thought
YU Mei
(School of Economics, Shanghai University of Finance and Economics, Shanghai, 200433, China)
Abstract：Considering the CPA industry management, Nanjing government and accountant professional organization battled as well as compromised with each other. Therefore, the relationship between statesociety could be regarded as symbiotic dynamic one which was strikingly demonstrated in the evolvement of qualification standard of Chinese certified public accountant (CPA). But the guidelines are supervision thought and professionalisation thought. On the one hand, under the direction of supervision thought, the state actively participated in management and tried its best to embody its will on CPA institution. On the other hand, the accountants pursued the professionalization which prompted a cl...
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