發(fā)布時間：2018-09-19 07:46

【摘要】： 審計市場容量即注冊會計師需求量對審計市場的發(fā)展具有重要影響,通過對審計市場容量的研究,行業(yè)監(jiān)管部門可以結(jié)合審計市場供給與需求的現(xiàn)實情況對會計師事務所和注冊會計師進行有效監(jiān)管,通過審計市場注冊會計師供給與需求的合理配比,保證注冊會計師的生存,促進行業(yè)的有序發(fā)展。我國審計市場究竟需要多少注冊會計師,是否如國家有關部門和部分專家學者所提倡的需要將注冊會計師隊伍擴大至30萬,這需要結(jié)合我國審計市場的實際情況,對審計市場容量進行科學有效的測度。 本文通過分析有關審計市場容量的官方和相關文獻資料的理論觀點,以注冊會計師行業(yè)不正當競爭為例說明審計市場容量過小,分析了理論界注冊會計師需達到30萬的觀點與注冊會計師行業(yè)現(xiàn)實的矛盾。在理論分析的基礎上,本文借助影響審計市場容量的因素,采用多元回歸分析方法對我國未來幾年審計市場容量進行科學測度。 通過實證研究,測出我國審計市場直至2012年對注冊會計師的需求人數(shù)僅達到9萬多人,遠遠沒有達到30萬的需求量,并且目前我國審計市場容量較小,注冊會計師供給過剩,這對注冊會計師行業(yè)的發(fā)展產(chǎn)生了不利影響,所以在我國審計市場的發(fā)展中不能一味關注注冊會計師人數(shù)的增長,更重要的是要通過政府和市場調(diào)控手段產(chǎn)生審計市場新的需求,擴大審計市場容量,以緩解審計市場需求與供給的矛盾。
[Abstract]:The capacity of audit market, that is, the demand of CPA, has an important influence on the development of audit market. The industry regulatory department can effectively supervise the accounting firm and the certified public accountant according to the reality of the supply and demand of the audit market, and ensure the survival of the certified public accountant through the reasonable matching of the supply and demand of the certified public accountant in the audit market. Promote the orderly development of the industry. How many CPAs are needed in the audit market of our country, and whether the number of CPAs should be expanded to 300000 as advocated by the relevant departments of the state and some experts and scholars, which should be combined with the actual situation of the audit market in our country. Scientific and effective measurement of audit market capacity. In this paper, through the analysis of the theory of the audit market capacity and related literature, taking the unfair competition of CPA industry as an example, it shows that the audit market capacity is too small. This paper analyzes the contradiction between the view that CPA needs to reach 300000 and the reality of CPA industry. On the basis of theoretical analysis, this paper uses the method of multiple regression analysis to measure the audit market capacity of our country in the next few years with the help of the factors affecting the audit market capacity. Through the empirical research, it is found that the demand for CPAs in China's audit market up to 2012 is only more than 90,000 people, far from reaching the demand of 300000. At present, the capacity of audit market in our country is relatively small, and the supply of CPAs is oversupply. This has had a negative impact on the development of the CPA industry. Therefore, in the development of the audit market in China, we should not blindly pay attention to the growth of the number of CPAs. More importantly, the new demand of audit market should be generated through government and market regulation and control means, and the capacity of audit market should be expanded in order to alleviate the contradiction between demand and supply of audit market.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.4;F224

【引證文獻】

相關期刊論文 前1條

1 魏鵬超;;和諧視域下會計師事務所容量分析——以河南省為例[J];河南財政稅務高等�？茖W校學報;2011年03期

，

本文編號：2249490