發(fā)布時(shí)間：2018-06-29 01:00

  本文選題：審計(jì)市場結(jié)構(gòu) + 判斷標(biāo)準(zhǔn)　； 參考：《蘇州大學(xué)》2009年碩士論文

【摘要】： 隨著我國市場經(jīng)濟(jì)體制的建立和不斷完善,社會(huì)經(jīng)濟(jì)的快速發(fā)展,注冊(cè)會(huì)計(jì)師審計(jì)在經(jīng)濟(jì)領(lǐng)域中,為繁榮市場經(jīng)濟(jì)、深化國企改革、維護(hù)財(cái)經(jīng)秩序、規(guī)范金融市場、擴(kuò)大對(duì)外開放等方面均發(fā)揮著舉足輕重的作用。注冊(cè)會(huì)計(jì)師審計(jì)的社會(huì)地位得到越來越廣泛的認(rèn)可和重視,注冊(cè)會(huì)計(jì)師行業(yè)正逐步建立并不斷完善,這既是市場經(jīng)濟(jì)發(fā)展的要求,也是其自身生存和發(fā)展的客觀需要。 但就我國目前的審計(jì)市場而言,仍普遍存在著低價(jià)競爭、供求失衡、“審計(jì)合謀”及“購買審計(jì)意見”等問題,嚴(yán)重影響了注冊(cè)會(huì)計(jì)師審計(jì)的信譽(yù)和質(zhì)量,阻礙了注冊(cè)會(huì)計(jì)師行業(yè)的正常發(fā)展。這一系列的問題既有審計(jì)市場自身的缺陷所致,也有政府干預(yù)不當(dāng)、法規(guī)不健全、外部環(huán)境復(fù)雜等因素的影響,但無一例外地都涉及到審計(jì)市場本身的競爭狀況,而對(duì)審計(jì)市場結(jié)構(gòu)的研究則是了解審計(jì)市場競爭狀況的基礎(chǔ)。因此,尋求有效的審計(jì)市場結(jié)構(gòu),通過市場手段而非政府行為來解決注冊(cè)會(huì)計(jì)師行業(yè)中存在的問題,真正形成按照市場規(guī)律運(yùn)行的審計(jì)市場機(jī)制,提高審計(jì)效率,改善審計(jì)質(zhì)量就顯得尤為重要。 本文借助可競爭市場理論,采用規(guī)范研究的方法,并結(jié)合對(duì)具體數(shù)據(jù)的統(tǒng)計(jì)分析,指明了我國審計(jì)市場結(jié)構(gòu)的現(xiàn)狀和問題,并提出了相應(yīng)的對(duì)策和建議。通過構(gòu)建審計(jì)市場結(jié)構(gòu)有效性的判斷標(biāo)準(zhǔn),并分析其重要影響因素——市場集中度、規(guī)模經(jīng)濟(jì)、行業(yè)專業(yè)化等,指出目前我國審計(jì)市場結(jié)構(gòu)為低集中競爭型,審計(jì)市場配置資源的效率較低。本文的研究結(jié)論是:我國審計(jì)市場結(jié)構(gòu)的發(fā)展趨勢(shì)應(yīng)為寡占型,集中度較高,但不存在人為的進(jìn)入壁壘。
[Abstract]:With the establishment and continuous improvement of China's market economy system and the rapid development of social economy, CPA audit in the economic field, in order to prosperity the market economy, deepen the reform of state-owned enterprises, maintain the financial order, standardize the financial market. Open wider to the outside world and other aspects are playing a pivotal role. The social status of CPA audit is more and more widely recognized and valued, and the CPA industry is gradually established and perfected. This is not only the requirement of the development of market economy, but also the objective need of its own survival and development. However, as far as the audit market is concerned, there are still some problems, such as low price competition, imbalance between supply and demand, "audit collusion" and "purchase audit opinion", which seriously affect the reputation and quality of CPA audit. It hinders the normal development of CPA industry. This series of problems are not only caused by the defects of the audit market itself, but also influenced by improper government intervention, imperfect laws and regulations, complex external environment, etc., but all of them involve the competitive situation of the audit market itself. The research on the structure of audit market is the basis of understanding the competitive situation of audit market. Therefore, to seek an effective audit market structure, to solve the problems existing in the CPA industry through market means rather than government behavior, to truly form the audit market mechanism operating in accordance with the market law, and to improve the audit efficiency. It is particularly important to improve the audit quality. With the help of the theory of competitive market, the method of normative research and the statistical analysis of concrete data, this paper points out the present situation and problems of audit market structure in China, and puts forward the corresponding countermeasures and suggestions. By constructing the judging standard of the validity of audit market structure, and analyzing its important influencing factors, such as market concentration, scale economy, industry specialization, it is pointed out that the audit market structure of our country is low concentration competition type at present. The efficiency of allocating resources in audit market is low. The conclusion of this paper is as follows: the development trend of audit market structure in China should be oligopolistic, with high concentration, but there is no artificial barrier to entry.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F239.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王巍;會(huì)計(jì)師事務(wù)所變更影響因素分析[D];吉林大學(xué);2010年

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本文編號(hào)：2080131