本文選題：審計(jì)市場(chǎng)結(jié)構(gòu)　切入點(diǎn)：集中度　出處：《中國(guó)海洋大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：進(jìn)入二十一世紀(jì)后，我國(guó)經(jīng)濟(jì)發(fā)展迅速，而審計(jì)市場(chǎng)作為市場(chǎng)經(jīng)濟(jì)運(yùn)行中重要的子系統(tǒng)，對(duì)整個(gè)社會(huì)、經(jīng)濟(jì)的影響甚重。關(guān)于審計(jì)市場(chǎng)結(jié)構(gòu)的研究一直以來(lái)都是學(xué)術(shù)界關(guān)注的熱點(diǎn)，而之所以對(duì)審計(jì)市場(chǎng)結(jié)構(gòu)如此關(guān)注，主要是基于產(chǎn)業(yè)組織理論“SCP框架”——市場(chǎng)結(jié)構(gòu)決定市場(chǎng)行為，進(jìn)而影響市場(chǎng)績(jī)效這一論斷。也就是說(shuō)，研究審計(jì)市場(chǎng)結(jié)構(gòu)，主要是緣于審計(jì)市場(chǎng)結(jié)構(gòu)會(huì)影響審計(jì)市場(chǎng)競(jìng)爭(zhēng)性進(jìn)而影響審計(jì)質(zhì)量。 西方學(xué)術(shù)界對(duì)審計(jì)市場(chǎng)結(jié)構(gòu)的研究由來(lái)已久，學(xué)者主要從高市場(chǎng)集中度所帶來(lái)的壟斷是否阻礙市場(chǎng)的有序競(jìng)爭(zhēng)、從而降低審計(jì)質(zhì)量的角度來(lái)研究，但研究結(jié)果普遍表明高集中度并沒(méi)有影響審計(jì)質(zhì)量，且大型事務(wù)所之間的競(jìng)爭(zhēng)仍然十分激烈，“SCP框架”體系并不適用審計(jì)市場(chǎng)。 我國(guó)已有研究結(jié)果表明，我國(guó)審計(jì)市場(chǎng)集中度不高，，審計(jì)市場(chǎng)長(zhǎng)期呈現(xiàn)出分散化的狀態(tài)；國(guó)際四大幾乎占據(jù)我國(guó)審計(jì)市場(chǎng)的“半壁江山”，難有本土大所脫穎而出，本土所沒(méi)有呈現(xiàn)出規(guī)模經(jīng)濟(jì)效應(yīng)，且沒(méi)有建立相應(yīng)的聲譽(yù)機(jī)制；審計(jì)市場(chǎng)政策性壁壘仍然較高。因此，學(xué)術(shù)界對(duì)建立寡占型審計(jì)市場(chǎng)結(jié)構(gòu)的呼聲很高，呼吁擴(kuò)大審計(jì)市場(chǎng)規(guī)模、提高審計(jì)市場(chǎng)集中度，以進(jìn)一步提升本土所競(jìng)爭(zhēng)力，推動(dòng)會(huì)計(jì)師事務(wù)所“規(guī)模化”發(fā)展。在審計(jì)市場(chǎng)發(fā)展的過(guò)程中，審計(jì)市場(chǎng)結(jié)構(gòu)經(jīng)歷了怎樣變遷歷程，是哪些因素推動(dòng)了我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)的變遷，筆者認(rèn)為這對(duì)今后我國(guó)審計(jì)市場(chǎng)發(fā)展、會(huì)計(jì)師事務(wù)所建設(shè)具有重要意義，因此，本文在已有研究的基礎(chǔ)上，對(duì)我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)變遷歷程及誘因進(jìn)行研究。 本文共分為六章，其中：第一章導(dǎo)論，主要介紹本文的研究背景、研究?jī)?nèi)容、研究方法和研究框架。第二章文獻(xiàn)綜述，對(duì)國(guó)內(nèi)外相關(guān)文獻(xiàn)進(jìn)行述評(píng)，確定研究思路。第三章審計(jì)市場(chǎng)結(jié)構(gòu)及誘因的理論分析，對(duì)審計(jì)市場(chǎng)結(jié)構(gòu)的基本因素和影響審計(jì)市場(chǎng)結(jié)構(gòu)變遷的誘因進(jìn)行理論分析，為經(jīng)驗(yàn)研究奠定理論基礎(chǔ)。第四章我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)變遷歷程分析，運(yùn)用審計(jì)市場(chǎng)經(jīng)驗(yàn)數(shù)據(jù)，分析我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)的變遷歷程，研究發(fā)現(xiàn)，我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)經(jīng)歷了完全競(jìng)爭(zhēng)型、原子型到低集中寡占型的市場(chǎng)結(jié)構(gòu)，分散化市場(chǎng)結(jié)構(gòu)正在逐漸集中，但集中程度仍然較低；本土大所逐漸嶄露頭角、已呈現(xiàn)出一定的規(guī)模經(jīng)濟(jì)特征，并建立一定的聲譽(yù)機(jī)制；市場(chǎng)政策性壁壘逐漸降低，結(jié)構(gòu)性壁壘逐漸增強(qiáng)。第五章我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)變遷的誘因分析，根據(jù)上一章的研究結(jié)果，對(duì)我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)的變遷歷程分為從完全競(jìng)爭(zhēng)型向原子型市場(chǎng)結(jié)構(gòu)轉(zhuǎn)變的變遷歷程、從原子型向低集中寡占型市場(chǎng)結(jié)構(gòu)轉(zhuǎn)變的變遷歷程這兩個(gè)階段，從國(guó)家產(chǎn)業(yè)政策、市場(chǎng)需求擴(kuò)張及事務(wù)所內(nèi)部產(chǎn)權(quán)變革三個(gè)方面對(duì)我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)變遷歷程進(jìn)行誘因分析。第六章結(jié)論、研究局限性及建議，對(duì)全文進(jìn)行總結(jié)，并針對(duì)當(dāng)前我國(guó)審計(jì)市場(chǎng)結(jié)構(gòu)現(xiàn)狀，為進(jìn)一步優(yōu)化審計(jì)市場(chǎng)結(jié)構(gòu)提出建議。 本文的貢獻(xiàn)在于：（1）現(xiàn)有文獻(xiàn)更多的是對(duì)審計(jì)市場(chǎng)結(jié)構(gòu)的現(xiàn)狀進(jìn)行評(píng)價(jià)和研究，沒(méi)有從審計(jì)市場(chǎng)結(jié)構(gòu)變遷的歷史縱向角度對(duì)其進(jìn)行研究，理論研究視角較為獨(dú)特；（2）本文并非單一研究審計(jì)市場(chǎng)結(jié)構(gòu)，而是在此基礎(chǔ)上對(duì)其變遷過(guò)程中的誘因進(jìn)行了進(jìn)一步的分析，這將對(duì)今后審計(jì)市場(chǎng)的發(fā)展、會(huì)計(jì)師事務(wù)所自身建設(shè)具有重要意義。
[Abstract]:After entering twenty-first Century, China's rapid economic development, and the audit market as an important subsystem in the market economy, the society, the economic impact of very heavy. Research on audit market structure has always been the focus in academia, and was so concerned about the audit market structure, mainly the theory of industrial organization "the SCP framework" -- the market structure decides the market behavior based on this judgment affect market performance. That is to say, the research of audit market structure, is mainly due to the audit market structure will affect the audit market competition and then affect the audit quality.
The western academic research on audit market structure of long-standing, orderly competition scholars mainly from the high degree of market concentration caused by whether the monopoly hinder market, thereby reducing the angle of audit quality to study, but the results showed that high concentration generally does not affect the audit quality, and the competition between large firms is still very intense, "the framework of SCP system does not apply to the audit market.
Our research results show that China's audit market concentration is not high, the audit market showed long-term decentralization of the state; four international almost occupied China's audit market, "half of the country" to the local talent shows itself showed no local, economies of scale, and did not establish a reputation mechanism accordingly; audit market policy barriers is still high. Therefore, the academic circle is very high for the establishment of the auditing market structure of oligopoly calls, calls for expanding the audit market scale, improve the audit market concentration to further enhance domestic competitiveness, promote the development of accounting firms "scale". In the process of the development of audit market, audit market the structure of how experienced the vicissitude course, what factors promote the change of audit market structure in our country, the author thinks that the future development of China's audit market, the accounting firm built It is of great significance, so on the basis of the existing research, this paper studies the course and the inducement of the change of the audit market structure in China.
鏈枃鍏卞垎涓哄叚绔

本文編號(hào)：1606382