However, independence can't be self-realized, but is restricted by market governance structure and rational knowledge of CPA.

独立性并不能自发实现，它要受市场治理结构和注册会计师理性认识的制约。

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It may cultivate the competitive outer market, perfect the structure of co. Inner governance, solve information distortion and realize the system of modern co.

它可以培育竞争性的外部市场，完善公司内部治理结构，解决会计信息失真，也是实现现代企业制度的需要。

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Both methods not only can improve corporate governance structure and company performance, but also settle the market pressure when non-circulation shares transform into circulation shares.

这两种方法不但能够改善公司的治理结构，提高公司的绩效而且解决了不流通股变成流通股所造成的瞬间扩容太大所带来的市场压力。

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