不正当竞争对我国注册会计师事业的影响（The influence of unfair competition on the cause of CPA in China）Abstract: This paper probes into the causes and influences of unfair competition in Chinas accounting service market, and puts forward some preliminary opinions on how to establish a fair competition accounting service market.Key words: unfair competition; practice quality; fairnessWu after nearly ten years of development, Chinas CPA industry from scratch, its status and role is increasingly recognized by the society, CPA is developing steadily, its services from a simple audit verification gradually to audit the accounting statements, verification, the design of accounting systems, to provide management consulting, agency tax declaration etc. Although Chinas accounting market has been gradually established, but in the face of the opening up of the domestic market, allowing foreign accounting firms to enter Chinas pressure, are still in the stage of development of our countrys accounting services market but have developed faster and more efficient, otherwise the sunrise industry will die in childhood. With the development of accounting service market, establish a fair competitive market environment has become more and more important, because in our country, the unfair competition of accounting service market has become a major problem hindering the development of Chinas CPA profession.First, the unfair competition phenomenon exists in our countrys accounting service market.The unfair competition phenomenon in Chinas accounting market is mainly manifested as the following aspects:(1) tax agency business has gradually moved away from accounting firms.The tax agency business is an important content of accounting service firms, but at present, there are few firms can accept this business, because such business has been almost all tax accountants contract. Obviously, this phenomenon is not normal. The accounting firm and the tax office, it should be said that in the field of tax agency, which belongs to the competitors, in accordance with the principle of fair competition, quality of service who is good, who can win the customers, but on the contrary. The tax office at the beginning of the establishment of subsidiaries are generally in accordance with the provisions of the tax department, though, are decoupled from the original tax firm launched the tax department, but a large part of the tax office decoupling are on the surface, privately is still inextricably linked, for example, is still in the same floor office, for each other expense, arrange the employment of children, even openly tax agency to rely on administration to promote. The emergence of this situation makes the tax agency industry gradually become a monopoly characteristics of the industry. Accordingly, the accounting firm competition in this field, was at a disadvantage, so many firms gradually withdraw from the tax agency industry competition, the amount of business tax declaration is almost zero in the proxy.(two) some firms establish special interest relations with some functional departments, making competition at a disadvantage in the market competition.The nature of the CPA profession determines that the audit report issued by certified public accountants has the effect of proof, and can be used as a document to prove the functions and powers of the departments of industry and commerce, taxation and finance. Therefore, the registered accountants act provisions of CPA and accounting firms shall carry out their business independently and impartially, and the independence as the most important CPA occupation moral. However, some firms to contract business, set up a special relationship between the interests of the relevant functional departments, then there is the very common phenomenon: these industrial and commercial registration, the business sector only admit the capital verification report issued by a specified firm; taxpayers to apply for the annual loss of nuclear timing, the tax Department approved a request to the specified accounting firm; Department of industry and Commerce in the process of enterprise inspection, also requires a firms audit report issued by the designated etc. Although the public is very angry about these phenomena, but also helpless, and these designated firms outside of other accounting firms, in the competition has also been greatly suppressed. The spread of this phenomenon makes the CPA profession no longer a fair competition,The survival of the fittest, the development of the firm, nor by improving the quality of their own practice, but by the relationship, by the back door, who blending well, who will be popular, who will benefit. What professional ethics, what the quality of practice, are left behind. Queensland(three) to strive for business by lowering fees and issuing false reports, so that other law-abiding firms are at a disadvantage in the competition.