本文關(guān)鍵詞： 會(huì)計(jì)師事務(wù)所合并 策略選擇 政府干預(yù) 經(jīng)濟(jì)后果　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國際市場競爭的日益加劇，會(huì)計(jì)師事務(wù)所通過合并不斷發(fā)展壯大已成為一種不可阻擋的趨勢(shì)。國內(nèi)會(huì)計(jì)師事務(wù)所自1998年脫鉤改制以來經(jīng)歷了三次大的合并浪潮，國內(nèi)諸多學(xué)者也從諸多角度對(duì)事務(wù)所的合并現(xiàn)象進(jìn)行解讀�？v觀國內(nèi)外文獻(xiàn)，對(duì)于事務(wù)所合并行為的分析主要從靜態(tài)角度進(jìn)行研究，而鮮有文獻(xiàn)從經(jīng)濟(jì)學(xué)的動(dòng)態(tài)視角分析事務(wù)所的合并博弈過程，以及在我國政府監(jiān)管部門干預(yù)情形下會(huì)計(jì)師事務(wù)所如何選擇合并策略的問題上并沒有深入的研究和分析。此外，在對(duì)合并的經(jīng)濟(jì)后果進(jìn)行分析時(shí)，國內(nèi)學(xué)者主要從審計(jì)市場結(jié)構(gòu)和審計(jì)質(zhì)量變化的角度來分析，而缺乏較為系統(tǒng)的對(duì)不同主體績效的變化進(jìn)行研究。這在一定程度上又會(huì)影響對(duì)于考察事務(wù)所合并的經(jīng)濟(jì)后果的全面性，基于此，本文的研究目的就是運(yùn)用博弈論的方法從動(dòng)態(tài)視角解讀我國會(huì)計(jì)師事務(wù)所的合并行為，并用審計(jì)市場中有關(guān)的經(jīng)驗(yàn)數(shù)據(jù)對(duì)事務(wù)所合并的經(jīng)濟(jì)后果分別從事務(wù)所績效、審計(jì)市場績效和政府績效三方面進(jìn)行全面系統(tǒng)的實(shí)證分析與研究。 本文共分為六章。第一章是導(dǎo)論部分，介紹本文的研究背景與方法等；第二章是相關(guān)國內(nèi)外文獻(xiàn)綜述；第三章則是對(duì)本文擬研究問題的相關(guān)理論基礎(chǔ)的介紹和闡述，包括演化博弈理論、產(chǎn)業(yè)組織理論和政府干預(yù)理論；第四章則分別對(duì)會(huì)計(jì)師事務(wù)所的策略選擇進(jìn)行博弈分析，通過對(duì)事務(wù)所與事務(wù)所和政府與事務(wù)所間的合并博弈模型進(jìn)行分析，得出不同情形下的演化穩(wěn)定均衡，并對(duì)政府如何促進(jìn)我國事務(wù)所做大做強(qiáng)并發(fā)揮其有效的作用提出了相應(yīng)的理論建議。之后在第五章則是以2005-2011年間發(fā)生的前百強(qiáng)會(huì)計(jì)師事務(wù)所合并案例為樣本，分別對(duì)合并對(duì)事務(wù)所績效、審計(jì)市場績效和政府績效的影響進(jìn)行實(shí)證分析；最后是本文的研究結(jié)論，研究不足以及后續(xù)研究。 針對(duì)會(huì)計(jì)師事務(wù)所合并的策略選擇問題，本文依據(jù)演化博弈理論，通過建立強(qiáng)勢(shì)事務(wù)所、弱勢(shì)事務(wù)所、政府三方的博弈模型，得出了各方的博弈均衡策略、條件及可能性。同時(shí)給出政府監(jiān)管部門干預(yù)事務(wù)所合并的必要性和干預(yù)其合并的切入點(diǎn)。討論政府監(jiān)管部門如何通過改變自身和強(qiáng)勢(shì)事務(wù)所的初始條件來實(shí)現(xiàn)其有效干預(yù)和事務(wù)所的有效合并，以達(dá)到政府監(jiān)管部門有效的介入會(huì)計(jì)師事務(wù)所的合并博弈以實(shí)現(xiàn)雙方“雙贏”的目的。 針對(duì)會(huì)計(jì)師事務(wù)所合并的經(jīng)濟(jì)后果，本文從會(huì)計(jì)師事務(wù)所自身績效的變化、審計(jì)市場績效的變化和政府績效的變化三方面加以實(shí)證檢驗(yàn)。對(duì)于合并對(duì)事務(wù)所績效的影響，主要采用DEA分析法從會(huì)計(jì)師事務(wù)所運(yùn)營效率和規(guī)模效率兩方面進(jìn)行考察，通過研究發(fā)現(xiàn)，事務(wù)所的整體運(yùn)營效率在合并之后得到較大的提高，事務(wù)所資源效率利用率逐年增長，我國本土事務(wù)所與與國際所之間的差距越來越�。煌瑫r(shí)，合并促進(jìn)了我國事務(wù)所規(guī)模效率的提高，在一定程度上提高了我國事務(wù)所資源利用的效率。而合并對(duì)于審計(jì)市場績效影響表現(xiàn)在合并后審計(jì)市場規(guī)模化結(jié)構(gòu)的形成和審計(jì)市場集中度的提高；合并對(duì)政府績效的影響則體現(xiàn)在資源的有效配置和再分配、審計(jì)產(chǎn)品數(shù)量和質(zhì)量上的提高以及政府監(jiān)督部門管理模式成功的轉(zhuǎn)變。 本文的主要貢獻(xiàn)在于從動(dòng)態(tài)視角運(yùn)用博弈論的方法對(duì)會(huì)計(jì)師事務(wù)所合并行為這一現(xiàn)象進(jìn)行解讀，并將政府納入會(huì)計(jì)師事務(wù)所的合并博弈當(dāng)中，更加符合現(xiàn)實(shí)情況，，進(jìn)一步豐富了有關(guān)會(huì)計(jì)師事務(wù)所合并問題的研究。此外，本文通過運(yùn)用審計(jì)市場中的經(jīng)驗(yàn)數(shù)據(jù)來對(duì)此進(jìn)行實(shí)證分析，還可以對(duì)政府推動(dòng)會(huì)計(jì)師事務(wù)所做大做強(qiáng)這一政策的實(shí)施效果加以驗(yàn)證，更好地為我國事務(wù)所通過合并途徑做大做強(qiáng)提供建議指導(dǎo)。
[Abstract]:With the increasingly fierce international market competition, accounting firms through the merger of development has become an irresistible trend. Since the domestic accounting firms since 1998 from restructuring has experienced three big mergers, many domestic scholars have interpreted the firm's merger phenomenon from different angles. The domestic and foreign literature, analysis for firm merger behavior is mainly studied from the static angle, but there is little literature analysis from the dynamic perspective of economics and game firm, as well as in our government intervention under the condition of accounting firms how to choose the strategy of combining problems and no in-depth research and analysis. In addition, based on the analysis of the economic consequences of the merger the domestic scholars, mainly from the audit market structure and audit quality change perspective, and the lack of systematic To study the changes of different subject performance. To some extent, will affect the overall, the economic consequences of the merger, based on this, the purpose of this paper is to use the method of game theory from the dynamic perspective of our accounting firms merger behavior, and with experience in audit market data related to the economic consequences of the merger respectively from the firm performance, market performance audit and government performance in three aspects of empirical analysis and comprehensive research.
This paper is divided into six chapters. The first chapter is the introduction part, introduces the research background and methods; the second chapter is the summary of the related literature at home and abroad; the third chapter is the related theory based on the introduction and explanation, including evolutionary game theory, industrial organization theory and the theory of government intervention; the fourth chapter respectively. On the accounting firm's strategy of game analysis, based on the combined game model of firms and firms and government and firms that analysis, evolution of the different circumstances of the stable equilibrium, and the government how to promote our firm bigger and stronger and play its role effectively put forward the theory and corresponding suggestions. After fifth chapter is the top 100 accounting firm merger cases occur in 2005-2011 years as samples, respectively with the firm performance, the performance of the audit market and government The effect of government performance is analyzed empirically; finally, the conclusion of this paper, the lack of research and the follow-up study.
For the problem of selecting accounting firm merger strategy based on evolutionary game theory, through the establishment of a strong weak firm, firm, the three party game model of government, the equilibrium strategies of all parties, the condition and possibility. The starting point and necessity of government intervention are firm mergers and merger discussions. The intervention of government regulation how to achieve effective department with its effective intervention and firm by changing the initial conditions and its strong firm, in order to achieve the government effective intervention in the CPA merger game to achieve the "win-win" objective.
In view of the economic consequences of accounting firms, accounting firms from the changes in their performance, to empirical test changes in three aspects of the performance of the audit market changes and government performance. The combined effects on firm performance, mainly used DEA to analyse from two aspects of accounting firms operating efficiency and scale efficiency, the study found the firm's overall operational efficiency is greatly improved after the merger, the rate increased year by year the firm resource efficiency, the gap between our country and the international and local firms between more and more small; at the same time, with promoting the efficiency of China's firm size increase, to a certain extent, improve the efficiency of firm resources utilization in China. With effect on audit market performance after the merger scale audit market structure formation and audit market concentration. The impact of merger on government performance is reflected in the effective allocation and redistribution of resources, the improvement of quantity and quality of audit products, and the successful transformation of government supervision department's management mode.
The main contribution of this paper is to interpret this phenomenon using the method of game theory from the dynamic perspective on the merger of accounting firms, and the government will be included in the consolidated accounting firm game, more in line with reality, to further enrich the research on the merger of accounting firms. In addition, this paper uses empirical data in the audit market an empirical analysis on the effect of government can also promote accountingfirms bigger and stronger this policy is verified, the better for our firm by merging the way bigger and stronger to provide advice.

【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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