【摘要】 本文首先以国际贸易中的优势理论为理论依据，设计了中国CPA行业国际化发展路径模型。在此基础上，采用问卷调查方法剖析了影响中国CPA行业国际化发展的影响因素，并运用SPSS统计软件对问卷进行了数据处理，对注册会计师行业国际化路径选择的标准进行了量化。最后,运用路径分析方法确定了影响中国CPA行业国际化发展的路径系数，据此提出了两条中国注册会计师行业实现国际化的路径。

　　【关键词】 中国CPA行业  国际化  问卷调查

 

The Path Selection on the Internationalization Development of CPA Industry in China
——A Study Based on the Questionnaire

　　Abstract: Firstly, this paper designs the path model of internationalization of China’s CPA industry according to Advantage Theory of international trade; Secondly, on the basis of above, we uses  questionnaire to analyze the factors of influencing internationalization development of China’s CPA industry, and uses the SPSS software to hand with the datum of questionnaire, to quantify the standards of selecting internationalization path; Lastly, this paper determines the path coefficient of influencing internationalization development of China’s CPA industry by the Path Analysis, then, put forward two internationalization paths of China’s CPA industry in terms of the significance of the path coefficient.

　　Key words: China’s CPA industry, Internationalization, Questionnaire