20世纪初的中国处于社会剧变的时代,随着沿海各通商口岸的开放以及以各种形式出国的留学生纷纷归国,大量形形色色的西方思想纷纷涌入,而注册会计师制度思想就是其中之一。这种肇始自西方的制度思想在传播过程中与中国传统文化观念碰撞、融合,最终形成了中国独特的注册会计师制度演变路径。但是关于中国注册会计师制度思想的生发机制及 In the early twentieth century, China was in an era of social change. With the opening up of various trade ports along the coast and returning overseas students in various forms, a great variety of Western ideas poured in one by one. The CPA system was one of them. This system of thinking originating from the West collided and merged with the Chinese traditional culture concept in the process of dissemination and eventually formed the evolution path of China’s unique CPA system. However, the mechanism of the birth of China’s CPA system and its mechanism