中国证券审计市场的价格战略研究

发布时间：2018-04-30 01:03

本文选题：市场结构 + 中国证券审计市场　；参考：《福建师范大学》2008年硕士论文

【摘要】： 本文以审计产业为背景,采用理论分析与实证研究相结合的方法,对会计师事务所的价格战略进行深入的研究。文章首先阐述了价格战略的定义、重要性及其决定因素。然后,以产业组织理论和战略管理理论为基础,针对审计行业的特点,对会计师事务所的两大基本战略——差别化战略和价格战略进行了系统的研究,具体分析了会计师事务所的定价流程和中国证券审计市场的定价环境、两大基本战略之间的关系和中国证券审计市场上会计师事务所的价格战略选择。接着,利用中国审计市场2006年的年报数据对两大战略的关系进行了实证研究,结果发现差异化战略有助于实现价格战略制定的自主性。最后,运用SWOT方法分析了国内事务所的优劣势并提出其价格战略的选择及实施对策,以期为国内事务所的战略决策者提供参考意见。
[Abstract]:Based on the background of audit industry, this paper makes a deep research on the pricing strategy of accounting firms by combining theoretical analysis with empirical research. This paper first expounds the definition, importance and determinants of price strategy. Then, based on the industrial organization theory and the strategic management theory, according to the characteristics of the audit industry, this paper makes a systematic study on the two basic strategies of accounting firms: differential strategy and price strategy. This paper analyzes the pricing process of accounting firms, the pricing environment of Chinese securities audit market, the relationship between the two basic strategies and the price strategy choice of accounting firms in China's securities audit market. Then, the paper makes an empirical study on the relationship between the two strategies by using the annual report data of China's audit market in 2006. The results show that the differentiation strategy is helpful to realize the autonomy of price strategy formulation. Finally, this paper analyzes the advantages and disadvantages of domestic firms by using SWOT method, and puts forward the choice of price strategy and the implementation countermeasures, in order to provide reference for the strategic decision makers of domestic firms.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.6

【参考文献】