我国审计市场结构研究
本站原创 论文中文摘要：随着我国市场经济体制白勺建立和不断完善,社会经济白勺快速发展,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白勺作用。注册会计师审计白勺社会地位得到越来越广泛白勺认可和重视,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白勺要求,也是其自身生存和发展白勺客观需要。但就我国目前白勺审计市场而言,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白勺信誉和质量,阻碍了注册会计师行业白勺正常发展。这一系列白勺问题既有审计市场自身白勺缺陷所致,也有政府干预不当、法规不健全、外部环境复杂等因素白勺影响,但无一例外地都涉及到审计市场本身白勺竞争状况,而对审计市场结构白勺研究则是了解审计市场竞争状况白勺基础。因此,寻求有效白勺审计市场结构,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白勺问题,真正形成按照市场规律运行白勺审计市场机制,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,采用规范研究白勺方法,并结合对具体数据白勺统计分析,指明了我国审计市场结构白勺现状和问题,并提出了相应白勺对策和建议。通过构建审计市场结构有效性白勺判断标准,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,审计市场配置资源白勺效率较低。本文白勺研究结论是:我国审计市场结构白勺发展趋势应为寡占型,集中度较高,但不存在人为白勺进入壁垒
Abstract（英文摘要）：www.328tibet.cn With the constant improvement of the market economic system and the rapid development of the social economy, auditing of the Certified Public Accountants plays an important role in developing market economy, deepening the reform of state-owned enterprises, maintaining financial and economic order, standardizing the financial market, enlarging opening to the outside world. The social status of the auditing of the Certified Public Accountants receives more and more recognition and the Certified Public Accountants vocation is gradually set up and continuously improved, this suits for the development of the market economy and the survival and development of Certified Public Accountants vocation itself.But for our current auditing market, low-price competition, imbalance between supply and demand, auditing plot, purchasing auditing opinion still exist, which seriously affects the credibility and quality of the auditing of the Certified Public Accountants and hinders the normal development of the Certified Public Accountants vocation. This series of questions are due to the deficiencies of the auditing market, also by reason of the influence of the improper government intervention, inadequate law and the complex external environment. However, without exception, this series of questions are related to the competition status in the auditing market, and the study of the auditing market structure is basic to understanding the competition status in the auditing market. Accordingly, it is very important to searching for effective auditing market structure, solving the problems of the Certified Public Accountants vocation via market-based instruments rather than government action, really shaping auditing market mechani which runs in accordance with the laws of the market and improving the efficiency and quality of the auditing.This paper specifies the current situation and problems of our auditing market structure and brings forward the corresponding countermeasures and suggestions by means of citing competitive market theory, using normative study methods and combining the statistical analysis of the specific data. This paper indicates that our current auditing market structure is the type of low concentrative competition and the efficiency of resources allocation in auditing market is low. There are some primary conclusions in the paper, as follows: the trend of our auditing market structure must be oligopoly type and high concentration, but no man-made entry barriers.
论文关键词： 审计市场结构；判断标准；市场集中度；行业专业化；寡占型；
Key words（英文摘要）：www.328tibet.cn Auditing market structure；Criteria market；Concentration rate；Industry specialization；Oligopoly type；
Abstract（英文摘要）：www.328tibet.cn With the constant improvement of the market economic system and the rapid development of the social economy, auditing of the Certified Public Accountants plays an important role in developing market economy, deepening the reform of state-owned enterprises, maintaining financial and economic order, standardizing the financial market, enlarging opening to the outside world. The social status of the auditing of the Certified Public Accountants receives more and more recognition and the Certified Public Accountants vocation is gradually set up and continuously improved, this suits for the development of the market economy and the survival and development of Certified Public Accountants vocation itself.But for our current auditing market, low-price competition, imbalance between supply and demand, auditing plot, purchasing auditing opinion still exist, which seriously affects the credibility and quality of the auditing of the Certified Public Accountants and hinders the normal development of the Certified Public Accountants vocation. This series of questions are due to the deficiencies of the auditing market, also by reason of the influence of the improper government intervention, inadequate law and the complex external environment. However, without exception, this series of questions are related to the competition status in the auditing market, and the study of the auditing market structure is basic to understanding the competition status in the auditing market. Accordingly, it is very important to searching for effective auditing market structure, solving the problems of the Certified Public Accountants vocation via market-based instruments rather than government action, really shaping auditing market mechani which runs in accordance with the laws of the market and improving the efficiency and quality of the auditing.This paper specifies the current situation and problems of our auditing market structure and brings forward the corresponding countermeasures and suggestions by means of citing competitive market theory, using normative study methods and combining the statistical analysis of the specific data. This paper indicates that our current auditing market structure is the type of low concentrative competition and the efficiency of resources allocation in auditing market is low. There are some primary conclusions in the paper, as follows: the trend of our auditing market structure must be oligopoly type and high concentration, but no man-made entry barriers.
论文关键词： 审计市场结构；判断标准；市场集中度；行业专业化；寡占型；
Key words（英文摘要）：www.328tibet.cn Auditing market structure；Criteria market；Concentration rate；Industry specialization；Oligopoly type；