哈耶克社会理论中的两分法把人类社会秩序理解为“作为人们行动结构或事态的秩序”和“规则系统”的叠加,而诺思则直观地把制度理解为“正式规则”、“非正式约束”以及“二者的实施特征”的集合,其演进过程为一个从习惯(usage)到习俗(custom)、从习俗到惯例(convention)、从惯例到制度化(systematization)的动态的逻辑行程。注册会计师行业从产生到发展的历史,事实上也是其制度演进的历史,或者说是行业沿着“制度设计的初衷”不断校正、在社会公众利益与行业利益之间不断实现平衡的历史。这一过程的演进路径虽然偶尔依稀可见习俗→惯例→正式制度的一般规律,但多数情况下却更体现了人为设计的痕迹。注册会计师审计作为一项“制度”得以确立,源自公司法律体系、证券法律体 The dichotomy in Hayek’s theory of society interprets human social order as an overlay of “the order of people’s action structures or affairs” and the “rule system”, whereas North intuitively interprets the system as “ Formal rules ”, “ informal constraints ”and “ the implementation of the characteristics of both ”set, the evolution of a process from a custom to (custom), from customs to convention (custom), from Formula to the dynamic logical process of systematization. The history of the CPA industry from generation to development is in fact the history of the evolution of its system. Or it is the history of the industry that is continuously calibrated along the “original intention of the system design” and constantly balanced between the social public interest and the industrial interests . Although the evolving path of this process can be seen from time to time to the general rules of custom → custom → formal system, in most cases, the traces of human design are even more reflected. CPA audit as a “system ” was established, from the company legal system, securities law body