本文選題：SCP模型　切入點(diǎn)：獨(dú)立審計市場結(jié)構(gòu)　出處：《沈陽工業(yè)大學(xué)》2006年碩士論文

【摘要】：注冊會計師行業(yè)在本質(zhì)上是市場經(jīng)濟(jì)的產(chǎn)物,由于長期以來受計劃經(jīng)濟(jì)的影響,中國的獨(dú)立審計市場幾乎處于無效競爭階段,市場結(jié)構(gòu)不合理,規(guī)模效益也較差,由此導(dǎo)致的市場行為不合理和市場績效偏低等現(xiàn)象成為影響整個獨(dú)立審計市場發(fā)展的關(guān)鍵問題。因此,本文致力于以產(chǎn)業(yè)組織理論的經(jīng)典框架“SCP模型”為依托來研究獨(dú)立審計市場績效,以期解決當(dāng)前市場績效低下的問題。 本文通過對產(chǎn)業(yè)組織理論及SCP模型的回顧,對SCP模型中的三個主要部分—市場結(jié)構(gòu)、市場行為、市場績效之間的關(guān)系進(jìn)行詳細(xì)分析,找出SCP模型應(yīng)用于獨(dú)立審計市場的切入點(diǎn),試圖應(yīng)用這一模型對獨(dú)立審計市場進(jìn)行研究,具體如下: 市場結(jié)構(gòu)(S)是SCP分析框架中最基本的概念和研究主題,通過對獨(dú)立審計市場集中度、產(chǎn)品差別化等指標(biāo)的分析得出當(dāng)前我國獨(dú)立審計市場結(jié)構(gòu)處于中下集中寡占型。通過對獨(dú)立審計市場結(jié)構(gòu)與獨(dú)立審計市場績效之間分別進(jìn)行理論分析與實(shí)證分析得出:在獨(dú)立審計市場中,市場結(jié)構(gòu)與審計市場績效之間存在較強(qiáng)的相關(guān)性,市場績效是市場集中度的倒U函數(shù),即獨(dú)立審計市場的績效隨著市場集中度的提高先提高,達(dá)到一定程度后降低。 市場行為(C)是聯(lián)結(jié)市場結(jié)構(gòu)(S)和市場績效(P)的中間環(huán)節(jié)。本文從審計師更換、審計收費(fèi)及會計師事務(wù)所多元化經(jīng)營、會計師事務(wù)所的合并等幾個角度出發(fā),指出當(dāng)前獨(dú)立審計市場行為是影響?yīng)毩徲嬍袌隹冃У闹匾蛩亍Ｑ芯堪l(fā)現(xiàn),當(dāng)前的獨(dú)立審計市場存在嚴(yán)重的違規(guī)行為,審計師更換使“意見購買”成為可能;審計收費(fèi)不合理,盲目壓價競爭嚴(yán)重影響了審計的獨(dú)立性:會計師事務(wù)所服務(wù)的多元化使得本已獨(dú)立的審計行業(yè)不再獨(dú)立。 最后,本文通過分析得出以合并的手段促成寡占型獨(dú)立審計市場結(jié)構(gòu)的建立,可以有效提高獨(dú)立審計市場績效。
[Abstract]:The CPA industry is essentially the product of the market economy. Because of the influence of the planned economy for a long time, the independent audit market in China is almost in the stage of ineffective competition, the market structure is unreasonable, and the scale benefit is also poor. As a result, unreasonable market behavior and low market performance have become the key problems affecting the development of the independent audit market. This paper focuses on the research of independent audit market performance based on SCP model, which is the classical framework of industrial organization theory, in order to solve the problem of low market performance. By reviewing the theory of industrial organization and the SCP model, this paper analyzes in detail the relationship among the three main parts of the SCP model-market structure, market behavior and market performance, and finds out the breakthrough point of the application of SCP model in the independent audit market. This paper attempts to use this model to study the independent audit market, as follows:. Market structure (S) is the most basic concept and research topic in the framework of SCP analysis, through the independent audit of market concentration, Through the analysis of product differentiation and other indicators, it is concluded that the structure of independent audit market in China is in the middle and lower concentrated oligopoly at present. Theoretical analysis and empirical analysis are made between the independent audit market structure and the performance of independent audit market. In the independent audit market, There is a strong correlation between market structure and audit market performance. Market performance is the inverted U function of market concentration, that is, the performance of independent audit market increases first with the increase of market concentration, and then decreases to a certain extent. Market behavior (C) is the intermediate link between market structure (S) and market performance (P). This paper sets out from several angles, such as auditor change, audit fees, diversified management of accounting firm, merger of accounting firm, etc. It is pointed out that the behavior of the independent audit market is an important factor affecting the performance of the independent audit market. It is found that there are serious irregularities in the current independent audit market, and the change of auditors makes the "opinion purchase" possible. Audit fees are unreasonable and blind competition seriously affects the independence of audit: the diversification of accounting firm services makes the independent audit industry no longer independent. Finally, this paper concludes that the establishment of oligopolistic independent audit market structure by means of merger can effectively improve the performance of independent audit market.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.43

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