【摘要】：會計師事務(wù)所作為資本市場參與主體中的重要一員，在消除資本市場中上市公司與投資者、監(jiān)管者等之間的信息不對稱方面發(fā)揮著不可替代的作用，是維系資本市場功能完善與有效運轉(zhuǎn)的重要一環(huán)。因此，一個良性的審計市場對資本市場的發(fā)展舉足輕重。 近年來，隨著資本市場一系列違規(guī)案件的接連出現(xiàn)、我國企業(yè)正逐步尋求海外擴張的現(xiàn)實以及“入世”后審計市場的逐步對外開放所引發(fā)的諸多深層次問題，引起了有關(guān)部門對審計市場的深刻反思，使政府對會計師事務(wù)所重要性有了更加清晰的的認(rèn)識。鑒于此，相關(guān)政府部門在2007-2009年陸續(xù)出臺了一系列鼓勵政策，積極引導(dǎo)和促進會計師事務(wù)所之間通過合并重組和“走出去”來實現(xiàn)做大做強戰(zhàn)略。時隔三年后，對我國會計師事務(wù)所前期所實施的做大做強戰(zhàn)略的經(jīng)濟后果進行一次深入的研究就顯得頗有意義。為此，本文將以會計師事務(wù)所的審計定價為切入點，研究合并所與非合并所、“走出去”所與未“走出去”所在審計定價方面是否產(chǎn)生了顯著的差異？合并所與“走出去”所是否獲得了審計溢價（聲譽）？進而在此基礎(chǔ)上對會計師事務(wù)所的后續(xù)發(fā)展戰(zhàn)略提出自己的建議。 本文共分為5章，具體如下： 第1章作為緒論，本章旨在闡述我國本土?xí)嫀熓聞?wù)所做大做強戰(zhàn)略的實施背景，通過回顧與分析國外會計師事務(wù)所的發(fā)展歷程闡明當(dāng)前局勢下本土所實施做大做強戰(zhàn)略的必要性和可行性。 第2章主要介紹會計師事務(wù)所做大做強戰(zhàn)略實施現(xiàn)狀及其影響。眾所周知，要想研究市場上的定價行為，首先對市場結(jié)構(gòu)必須有一個清晰的界定，不同的市場結(jié)構(gòu)往往蘊含著不同的定價策略，比如完全競爭市場與壟斷市場的價格形成機制就存在顯著性差異。因此，本章在簡要介紹會計師事務(wù)所做大做強戰(zhàn)略實施現(xiàn)狀后，著重考察戰(zhàn)略實施對審計市場的影響。 第3章為本文研究的理論基礎(chǔ)。主要介紹結(jié)構(gòu)—行為—績效理論、委托代理和信息不對稱理論和“深口袋”理論，通過闡明審計市場、審計質(zhì)量和審計定價三者之間關(guān)系，為下章研究假設(shè)的提出和實證研究思路提供理論依據(jù)。 第4章為為實證檢驗過程及結(jié)果分析。此為本篇論文的重點組成部分，共分為兩大塊。一塊為合并的相關(guān)實證研究；另一塊為“走出去”的相關(guān)實證研究。研究發(fā)現(xiàn)，本文所提出四個假設(shè)均通過了假設(shè)檢驗。 第5章為研究結(jié)論部分。根據(jù)第4章的實證結(jié)果得出本文的研究結(jié)論，并在此基礎(chǔ)上對會計師事務(wù)所后續(xù)發(fā)展戰(zhàn)略提出自己的建議，，文末為本文的缺點與不足以及后續(xù)研究展望。
[Abstract]:As an important member of the capital market participants, accounting firms play an irreplaceable role in eliminating the information asymmetry between listed companies and investors, regulators, etc. It is the important link that maintains the capital market function consummation and the effective operation. Therefore, a benign audit market plays an important role in the development of capital market. In recent years, with the successive emergence of a series of illegal cases in the capital market, Chinese enterprises are gradually seeking the reality of overseas expansion and many deep-seated problems caused by the gradual opening up of the audit market after China's accession to the WTO. It causes the departments concerned to reflect on the audit market and makes the government have a clearer understanding of the importance of accounting firms. In view of this, the relevant government departments issued a series of encouraging policies from 2007 to 2009, actively guiding and promoting the integration and reorganization of accounting firms and "going out" to realize the strategy of becoming bigger and stronger. After three years, it is of great significance to study the economic consequences of the strategy of becoming bigger and stronger in the early stage of accounting firms in our country. Therefore, this paper will take the audit pricing of accounting firms as the starting point to study whether there is a significant difference between the audit pricing of "going out" and that of "going out" and "not going out". Did the merger and "go out" get an audit premium (reputation)? On this basis, the following development strategy of accounting firms put forward their own suggestions. This paper is divided into five chapters, as follows: chapter 1 as an introduction, this chapter aims to explain the implementation of the strategy of local accounting firms to strengthen the implementation of the background, By reviewing and analyzing the development course of foreign accounting firms, the necessity and feasibility of the local strategy of becoming bigger and stronger under the current situation are expounded. Chapter 2 introduces the current situation and influence of accounting firm's strategy of becoming bigger and stronger. As we all know, in order to study pricing behavior in the market, we must have a clear definition of the market structure. Different market structures often contain different pricing strategies. For example, there are significant differences between the price formation mechanism of perfect competition market and monopoly market. Therefore, this chapter briefly introduces the current situation of the implementation of the accounting firm's strategy of becoming bigger and stronger, and focuses on the impact of the implementation of the strategy on the audit market. Chapter 3 is the theoretical basis of this paper. This paper mainly introduces the structure-behavior-performance theory, principal-agent theory, information asymmetry theory and "deep pocket" theory, and clarifies the relationship among audit market, audit quality and audit pricing. It provides the theoretical basis for the proposition of hypotheses in the next chapter and the train of thought of empirical research. Chapter 4 is the process of empirical test and the analysis of results. This is the key part of this paper, which is divided into two parts. One is the merger empirical study; the other is the "going out" empirical study. It is found that the four hypotheses proposed in this paper have passed the hypothesis test. Chapter 5 is the conclusion of the research. Based on the empirical results in Chapter 4, the author draws the conclusions of this paper, and then puts forward his own suggestions on the development strategy of accounting firms. At the end of this paper, the shortcomings and shortcomings of this paper and the future research prospects are presented.
【學(xué)位授予單位】：青島理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F239.2

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