不仅注册会计师的外部审计与监管的产生有着共同的出发点，二者的深入发展和融合也存在着诸多深刻的共同点，这些共同点奠定了注册会计师在金融监管中的重要地位。同时，金融监管的模式又决定了注册会计师的外部审计在金融监管过程中所发挥的作用。然而长期以来，我国的金融监管模式没有有效的利用好注册会计师的外部审计职能，致使中国金融监管的市场化程度大打折扣，也为中国经济的发展制造了诸多的障碍。一直以来，我国采用的是以中国人民银行、银监会、证监会、保监会，即所谓“一行三会”为主的金融分业监管体制，并建立了银监会、证监会、保监会三方的“监管联席会议机制”。但从实际运行的效果看，我国的这套金融监管体制存在着诸多的弊端，这些弊端，一方面制约着中国金融的发展，另一方面又制约着中国经济的深入改革。随着我国金融改革的进一步深化，金融监管的种种弊端开始显露，尤其是在市场化的深入方面，更是制约着中国注册会计师外部审计融入中国金融监管改革的实践，为此，如何进一步完善监管体系，以保证我国金融体系的健康发展，并以此推动中国经济的发展，是摆在中国金融监管当局面前首当其冲的问题，这也是摆在中国经济改革面前的一个难题。在理论上，本文作者融汇古今，从金融监管和注册会计师外部审计的产生、发展过程入手，着眼宏观，阐述了要提高金融监管质量，必须要强化注册会计师的外部审计在我国金融监管中的地位与作用，有效的论述了二者融合对金融监管的意义。在实践上，本文作者贯穿中外，不仅借鉴了国外发达国家，如美国、英国、德国等国的监管实践，还借鉴了亚洲，如日本、韩国等国家，这些与中国存在很大程度上的历史共性的金融监管实践的国家，在综合借鉴的基础上，作者从操作的层面，为中国金融监管融合注册会计师外部审计提供了一套可操作性的方案，并以中央银行监管商业银行为例，具体提出了操作方案，从而坚实的从操作的层面论证了二者融合的可行性和可操作性。历史和实践都证明了注册会计师的外部审计与金融监管的融合是必然的选择。在本文的最后，作者又基于中国金融的实践，创新性地提出了一个全新的金融监管的四位一体模式，这一模式区别于现行的金融界普遍探讨的四位一体模式，是一个更有价值的监管模式，它既符合现行的金融分业监管模式，又能够顺应金融混业监管模式，这是一个顺应中国经济市场化的监管模式，作者为这一模式的实现，提出了两步走的战略，在综合考虑中国的经济、法律、金融环境后，作者又针对这一模式，提出了三大建议，尤其是在推动注册会计师行业的健康发展方面，作者有针对性地提出了八条建议，旨在让注册会计师的外部审计更好的服务于中国的金融监管，达到实现维护国家金融秩序，防范和化解金融风险的目标。

Not only there are the common starting-point between the outside audit and supervisee’s producing of CPA, but also the deepen development and amalgamation of the two. These common points establish the CPA for the important position in the finance supervises. At the same time, the finance supervising module decided CPA`s function in the finance supervising. However, for the long term, the finance supervising module did not utilize the CPA`s outside auditing function, so that the Chinese marketing process of the finance supervise has been discounted, also making a lot of obstacle for the Chinese economic development.All the while, China uses the finance supervising system that is:The people`s bank of China, The China Securities Regulatory Commission，China Banking Regulatory Commission, China Insurance Regulatory Commission. Also building the three committees combining supervising, but seeing from the real carrying effect, the malpractice of Financial Supervision begin to appear along with the deepen development of finance reform of China. The problem which is the first to be affected to the Chinese Financial supervision authority is How to consummate the supervision structure, which can ensure the healthy development of the Chinese finance system and promote the Chinese economics development. In theory, the author of the article proceeds from Micro and sees from Micro, from the point of view of CPA outside audition takes the banking for example to elaborate that the financial organization/financial supervision department are in separable connection with CPA audition. And he puts forward the advice and measure from the macro-financial supervision aspect；in order to serve the financial supervision better, achieve the target of defending country financial sequence, keeping a lookout and solving financial risk. In practice, the author not only uses development country for reference but also uses the country from Asia such as Japan and Korea, which countries have the common place with China. The author from the operation level and take the central bank as the example in order to supply the operation plan. At the end of the article, the author gives the three advices and eight suggestions, so that the outside audition can serve the Chinese finance supervision and get to the purpose of the maintenance the country finance order and solving the finance risk.