注册会计师制度通过鉴证会计信息、监督受托责任、内部控制及管理咨询对公司治理发生作用,是内部治理与外部治理的结合点。我国注册会计师制度离完善的公司治理的要求相距甚远,应当从组织形式、民事赔偿与责任保险、审计报告的信息含量、委派制、监管等方面完善我国注册会计师制度,以改进公司治理结构。 CPA system through the verification of accounting information, supervision of the fiduciary responsibility, internal control and management consulting on corporate governance play a role, is a combination of internal governance and external governance. The CPA system in China is far away from the requirement of perfect corporate governance. The CPA system in China should be perfected from the aspects of organizational form, civil compensation and liability insurance, information content of audit report, appointment system and supervision so as to improve corporate governance structure.