我国审计市场结构研究

发布时间：2018-06-29 01:00

本文选题：审计市场结构 + 判断标准　；参考：《苏州大学》2009年硕士论文

【摘要】： 随着我国市场经济体制的建立和不断完善,社会经济的快速发展,注册会计师审计在经济领域中,为繁荣市场经济、深化国企改革、维护财经秩序、规范金融市场、扩大对外开放等方面均发挥着举足轻重的作用。注册会计师审计的社会地位得到越来越广泛的认可和重视,注册会计师行业正逐步建立并不断完善,这既是市场经济发展的要求,也是其自身生存和发展的客观需要。但就我国目前的审计市场而言,仍普遍存在着低价竞争、供求失衡、“审计合谋”及“购买审计意见”等问题,严重影响了注册会计师审计的信誉和质量,阻碍了注册会计师行业的正常发展。这一系列的问题既有审计市场自身的缺陷所致,也有政府干预不当、法规不健全、外部环境复杂等因素的影响,但无一例外地都涉及到审计市场本身的竞争状况,而对审计市场结构的研究则是了解审计市场竞争状况的基础。因此,寻求有效的审计市场结构,通过市场手段而非政府行为来解决注册会计师行业中存在的问题,真正形成按照市场规律运行的审计市场机制,提高审计效率,改善审计质量就显得尤为重要。本文借助可竞争市场理论,采用规范研究的方法,并结合对具体数据的统计分析,指明了我国审计市场结构的现状和问题,并提出了相应的对策和建议。通过构建审计市场结构有效性的判断标准,并分析其重要影响因素——市场集中度、规模经济、行业专业化等,指出目前我国审计市场结构为低集中竞争型,审计市场配置资源的效率较低。本文的研究结论是:我国审计市场结构的发展趋势应为寡占型,集中度较高,但不存在人为的进入壁垒。
[Abstract]:With the establishment and continuous improvement of China's market economy system and the rapid development of social economy, CPA audit in the economic field, in order to prosperity the market economy, deepen the reform of state-owned enterprises, maintain the financial order, standardize the financial market. Open wider to the outside world and other aspects are playing a pivotal role. The social status of CPA audit is more and more widely recognized and valued, and the CPA industry is gradually established and perfected. This is not only the requirement of the development of market economy, but also the objective need of its own survival and development. However, as far as the audit market is concerned, there are still some problems, such as low price competition, imbalance between supply and demand, "audit collusion" and "purchase audit opinion", which seriously affect the reputation and quality of CPA audit. It hinders the normal development of CPA industry. This series of problems are not only caused by the defects of the audit market itself, but also influenced by improper government intervention, imperfect laws and regulations, complex external environment, etc., but all of them involve the competitive situation of the audit market itself. The research on the structure of audit market is the basis of understanding the competitive situation of audit market. Therefore, to seek an effective audit market structure, to solve the problems existing in the CPA industry through market means rather than government behavior, to truly form the audit market mechanism operating in accordance with the market law, and to improve the audit efficiency. It is particularly important to improve the audit quality. With the help of the theory of competitive market, the method of normative research and the statistical analysis of concrete data, this paper points out the present situation and problems of audit market structure in China, and puts forward the corresponding countermeasures and suggestions. By constructing the judging standard of the validity of audit market structure, and analyzing its important influencing factors, such as market concentration, scale economy, industry specialization, it is pointed out that the audit market structure of our country is low concentration competition type at present. The efficiency of allocating resources in audit market is low. The conclusion of this paper is as follows: the development trend of audit market structure in China should be oligopolistic, with high concentration, but there is no artificial barrier to entry.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.22

【引证文献】