在现代资本市场中,注册会计师行为失范已经不是表现为个别或者偶发现象,而成为一种规模性失范。本文从社会学的角度,用人类本性论、社会失范论、文化结构论对注册会计师失范行为的诱因进行了聚合分析,并针对各种诱因用社会整合的思路提出了对注册会计师行业整合的理论框架。 In modern capital market, CPA misconduct has not manifested itself as an individual or incidental phenomenon, which has become a scale of anomie. This article from the perspective of sociology, using human nature, the theory of social anomie, cultural structure of the CPA anomie behavior incentives were aggregated analysis, and for all kinds of incentives with social integration ideas put forward the theory of CPA industry consolidation frame.