本文選題：審計(jì)市場(chǎng) + 審計(jì)市場(chǎng)效率�。� 參考：《華中科技大學(xué)》2008年碩士論文

【摘要】： 審計(jì)市場(chǎng)的產(chǎn)生和發(fā)展是資本市場(chǎng)發(fā)展到一定階段的必然要求。審計(jì)市場(chǎng)效率的高低,不僅關(guān)系到審計(jì)行業(yè)自身的興衰存亡,還直接影響到資本市場(chǎng)資源的合理配置。就我國(guó)現(xiàn)狀而言,如何正確認(rèn)識(shí)我國(guó)現(xiàn)行審計(jì)市場(chǎng)制度安排的合理化程度,識(shí)別阻礙審計(jì)行業(yè)良性發(fā)展的因素,進(jìn)而有力的推動(dòng)資本市場(chǎng)的健康發(fā)展,無(wú)疑是一項(xiàng)迫切需要解決的、與規(guī)范我國(guó)市場(chǎng)經(jīng)濟(jì)運(yùn)行秩序息息相關(guān)的重大課題。 本文由審計(jì)市場(chǎng)的定義引出了審計(jì)市場(chǎng)效率的概念及其衡量標(biāo)準(zhǔn),參考國(guó)內(nèi)外研究現(xiàn)狀,結(jié)合我國(guó)特定審計(jì)環(huán)境和制度背景,對(duì)我國(guó)審計(jì)市場(chǎng)效率的現(xiàn)狀進(jìn)行了考察和分析比較,主要采用的是經(jīng)驗(yàn)論證方法,以我國(guó)最近幾年審計(jì)市場(chǎng)中的有關(guān)上市公司審計(jì)購(gòu)買(mǎi)方和提供方的公開(kāi)披露數(shù)據(jù)為基礎(chǔ),逐一對(duì)各研究假設(shè)進(jìn)行檢驗(yàn),研究假設(shè)是指:一、優(yōu)質(zhì)即優(yōu)價(jià);二、優(yōu)質(zhì)將獲得高的市場(chǎng)份額,從而對(duì)我國(guó)審計(jì)市場(chǎng)效率狀態(tài)做出比較客觀的評(píng)價(jià)。 在本文最后一章,對(duì)上述論文核心部分的實(shí)證檢驗(yàn)和分析進(jìn)行了簡(jiǎn)要的歸納和總結(jié),給出了研究結(jié)論和研究建議。研究結(jié)論是我國(guó)的審計(jì)市場(chǎng)總體上是有效率的;研究建議是指最大限度的激勵(lì)和約束審計(jì)服務(wù)的購(gòu)買(mǎi)方和提供方自發(fā)的追求高質(zhì)量審計(jì),政府恰當(dāng)?shù)膮f(xié)調(diào)好政府管制和市場(chǎng)調(diào)節(jié)之間的關(guān)系。
[Abstract]:The emergence and development of the audit market is an inevitable requirement for the capital market to develop to a certain stage. The efficiency of audit market is not only related to the rise and fall of audit industry itself, but also directly affects the rational allocation of capital market resources. As far as the present situation of our country is concerned, how to correctly understand the rationalization degree of the system arrangement of our country's current audit market, identify the factors that hinder the sound development of the audit industry, and then promote the healthy development of the capital market. Undoubtedly, it is an urgent need to solve, and is closely related to standardizing the operation order of market economy in China. This paper introduces the concept of audit market efficiency and its measurement standard from the definition of audit market, and refers to the current research situation at home and abroad. Combined with the specific audit environment and system background of our country, this paper makes an investigation and analysis on the present situation of the efficiency of the audit market in our country, and mainly adopts the empirical demonstration method. Based on the public disclosure data of audit buyers and providers of listed companies in the audit market of China in recent years, the research hypotheses are tested one by one. The research hypotheses are: first, good quality is the best price; second, In the last chapter of this paper, the empirical test and analysis of the core part of the above thesis are briefly summarized and summarized. The conclusions and suggestions are given. The conclusion of the study is that the audit market in China is generally efficient, and the research suggestion is to maximize incentives and constraints for the buyers and providers of audit services to pursue high-quality audit spontaneously. The government properly coordinates the relationship between government regulation and market regulation.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.4

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