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新制度经济学关于制度变迁的模型, 比较典型的是林毅夫的诱致性制度变迁和强制性制度变迁模型。诱致性制度变迁是一群(个)人在响应由制度不均衡引致的获利机会时所进行的自发性变迁；强制性制度变迁指的是由政府法令引起的变迁(Lin,1989)。在实际生活中,诱致性制度变迁与强制性制度变迁是很难划分开的。它们相互联系、相互制约,共同推动着社会的制度变迁。本文将主要以这两类制度变迁模型分析注册会计师行业自律管制和政府管制下审计质量管制的基本内容,最后根据最新动态对独立管制下审计质量管制的内容进行分析。
The new institutional economics model of institutional change, the more typical is Lin Yi Fu induced institutional changes and mandatory institutional changes model. Induced institutional change is a spontaneous change of a group of people in response to profit taking opportunities arising from an imbalance in the system. Compulsory institutional change refers to changes caused by government decrees (Lin 1989). In real life, induced institutional change and compulsory institutional change is difficult to separate. They are interrelated and mutually restrained, and jointly promote the social system changes. This paper will mainly analyze the basic content of the self-regulation of CPA industry and the quality control of audit under the government regulation with these two types of institutional change models. Finally, according to the latest developments, the content of audit quality control under independent control will be analyzed.