本文選題：過度競爭 + 審計市場過度競爭��； 參考：《湖南大學(xué)》2003年碩士論文

【摘要】： 競爭無處不在，，有市場就會有競爭，適度的市場競爭可以優(yōu)化資源配置。然而世間萬事萬物都講求一個“度”字，過度競爭必然造成市場秩序的混亂，影響資源的合理配置。審計市場發(fā)揮著重要的社會鑒證作用，審計市場一旦存在過度競爭，不顧審計質(zhì)量和成本收益的價格競爭必將導(dǎo)致審計產(chǎn)品質(zhì)量的整體下降，不僅使審計市場喪失其信號傳遞的基本功能，干擾各利益主體做出正確判斷，而且將使整個審計市場萎縮，全行業(yè)利益受損。中國目前的審計市場，恰恰存在著這種過度競爭。因此，透過表象去剖析過度競爭的實質(zhì)，從理論上找到我國審計市場過度競爭的產(chǎn)生因素和制度根源，進(jìn)而提出變過度競爭為有效競爭的措施和方案，對于我國審計市場穩(wěn)步健康的發(fā)展，有著現(xiàn)實而又深遠(yuǎn)的意義。 本文共三章。第一章在總結(jié)現(xiàn)有研究成果的基礎(chǔ)上闡明了過度競爭的基本涵義，并由過度競爭的一般涵義推論出審計市場的過度競爭概念，結(jié)合審計市場的特征，明確了審計市場過度競爭的判斷標(biāo)準(zhǔn)。第二章是本文的重點，意在研究我國審計市場的競爭狀況及其成因。依照審計市場過度競爭的判斷標(biāo)準(zhǔn)，通過中美兩國審計市場集中度的對比、我國審計市場收費情況和行業(yè)利潤率的現(xiàn)實考察，得出結(jié)論目前我國審計市場是一個過度競爭的市場。第三章著重研究治理我國審計市場過度競爭的對策問題。首先對經(jīng)濟(jì)學(xué)上的有效競爭進(jìn)行了梳理，然后對審計市場的有效競爭進(jìn)行了推論。依據(jù)傳統(tǒng)產(chǎn)業(yè)組織理論構(gòu)建了審計市場有效競爭的基本框架。 本文的主要創(chuàng)新：(1)根據(jù)審計市場的行業(yè)特點和運行方式，創(chuàng)造性的提出了審計市場過度競爭和審計市場有效競爭等概念；(2)運用產(chǎn)業(yè)組織理論歸納出審計市場過度競爭和審計市場有效競爭的判斷標(biāo)準(zhǔn)，利用產(chǎn)品市場的伯川德模型來理解審計市場的過度競爭，對審計市場過度競爭的存在性進(jìn)行了理論分析；(3)揭示了我國審計市場過度競爭的成因；(4)針對過度競爭的形成原因以及審計市場有效競爭的市場結(jié)構(gòu)—行為—績效標(biāo)準(zhǔn)，提出了變審計市場過度競爭為有效競爭的具體對策。
[Abstract]:Competition everywhere, there will be competition with the market, moderate market competition can optimize the allocation of resources. However, everything in the world stresses the word "degree". Excessive competition will inevitably cause confusion of market order and affect the rational allocation of resources. Audit market plays an important role in social authentication. Once there is excessive competition in audit market, the price competition, regardless of audit quality and cost and income, will lead to the overall decline of audit product quality. It not only causes the audit market to lose its basic function of signal transmission, but also interferes with the correct judgment made by all stakeholders, and will cause the whole audit market to shrink and the interests of the whole industry to be damaged. China's current audit market, precisely the existence of such excessive competition. Therefore, through superficial analysis of the essence of excessive competition, we can theoretically find out the causes and institutional roots of excessive competition in our audit market, and then put forward measures and schemes to turn excessive competition into effective competition. To our country audit market steady and healthy development, has the reality and the profound significance. There are three chapters in this paper. The first chapter expounds the basic meaning of excessive competition on the basis of summarizing the existing research results, and deduces the concept of excessive competition of audit market from the general meaning of excessive competition, combining with the characteristics of audit market. The judgment standard of excessive competition in audit market is made clear. The second chapter is the focus of this paper, intended to study the competitive situation of our audit market and its causes. According to the judgment standard of excessive competition in the audit market, through the comparison of the concentration of audit market between China and the United States, the actual investigation of the audit market charges and the industry profit rate in our country is carried out. The conclusion is that the audit market of our country is an excessive competitive market. The third chapter focuses on the countermeasures to control the excessive competition of audit market in China. Firstly, it combs the effective competition in economics, and then deduces the effective competition in audit market. Based on the traditional industrial organization theory, the basic framework of effective competition in audit market is constructed. According to the industry characteristics and operation mode of the audit market, The concepts of excessive competition and effective competition of audit market are put forward creatively. The judgment standard of excessive competition of audit market and effective competition of audit market is concluded by using the theory of industrial organization. Using the Bertrand model of the product market to understand the excessive competition in the audit market, Based on the theoretical analysis of the existence of excessive competition in audit market, this paper reveals the causes of excessive competition in audit market in China (4) aiming at the formation of excessive competition and the market structure-behavior-performance standard of effective competition in audit market. This paper puts forward the concrete countermeasures to change the excessive competition of audit market into effective competition.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 楊香蘭;審計市場與審計質(zhì)量研究[D];河北大學(xué);2006年

2 莊凱;我國注冊會計師行業(yè)不正當(dāng)競爭研究[D];湖南大學(xué);2006年

3 劉婷;中國審計市場容量的測度[D];西北大學(xué);2009年

本文編號：1869515