本文在概述审计市场行为主体的基础上,利用委托—代理理论和博弈论方法分析了审计市场三类行为主体之间的关系,特别是注册会计师与企业管理当局,政府监管者与被监管者之间的博弈关系,对其市场选择及其治理策略进行了探讨,提出了应当采取综合性的措施规范我国注册会计师审计市场的建议,特别是应当严格约束管理当局与注册会计师的合谋行为,加强对上市公司的治理。 On the basis of summarizing the main body of the auditing market, this paper analyzes the relationship between the three types of auditing market actors by using principal-agent theory and game theory, especially between the CPA and the enterprise management, the government regulators and the supervisors This paper discusses the market choice and its governance tactics and puts forward the suggestion that we should take comprehensive measures to regulate the CPA audit market in our country. In particular, we should strictly control the collusion between the management authority and the certified public accountants, Governance of listed companies.