Abstract：The independent accountant was connected with the corporation system tightly in modern China.The accountant occupation raised to meet the need of reforming the govenment and civil audit system.The establishment of the corporation system set up the market foundation for the development of accountant groups.Dealing with account was the primary affairs of the accountants.In order to broaden their occupational space,they participated in revising the law of corporation and explorating all kinds of business for the corporation and improve modern corporation supervision and finance system.The interaction between the accountant and the corporation system were restricted by the macro social and economic system then.
