本文選題：審計市場結構　切入點：集中度　出處：《中國海洋大學》2013年碩士論文　論文類型：學位論文

【摘要】：進入二十一世紀后，我國經濟發(fā)展迅速，而審計市場作為市場經濟運行中重要的子系統(tǒng)，對整個社會、經濟的影響甚重。關于審計市場結構的研究一直以來都是學術界關注的熱點，而之所以對審計市場結構如此關注，主要是基于產業(yè)組織理論“SCP框架”——市場結構決定市場行為，進而影響市場績效這一論斷。也就是說，研究審計市場結構，主要是緣于審計市場結構會影響審計市場競爭性進而影響審計質量。 西方學術界對審計市場結構的研究由來已久，學者主要從高市場集中度所帶來的壟斷是否阻礙市場的有序競爭、從而降低審計質量的角度來研究，但研究結果普遍表明高集中度并沒有影響審計質量，且大型事務所之間的競爭仍然十分激烈，“SCP框架”體系并不適用審計市場。 我國已有研究結果表明，我國審計市場集中度不高，，審計市場長期呈現出分散化的狀態(tài)；國際四大幾乎占據我國審計市場的“半壁江山”，難有本土大所脫穎而出，本土所沒有呈現出規(guī)模經濟效應，且沒有建立相應的聲譽機制；審計市場政策性壁壘仍然較高。因此，學術界對建立寡占型審計市場結構的呼聲很高，呼吁擴大審計市場規(guī)模、提高審計市場集中度，以進一步提升本土所競爭力，推動會計師事務所“規(guī)�；卑l(fā)展。在審計市場發(fā)展的過程中，審計市場結構經歷了怎樣變遷歷程，是哪些因素推動了我國審計市場結構的變遷，筆者認為這對今后我國審計市場發(fā)展、會計師事務所建設具有重要意義，因此，本文在已有研究的基礎上，對我國審計市場結構變遷歷程及誘因進行研究。 本文共分為六章，其中：第一章導論，主要介紹本文的研究背景、研究內容、研究方法和研究框架。第二章文獻綜述，對國內外相關文獻進行述評，確定研究思路。第三章審計市場結構及誘因的理論分析，對審計市場結構的基本因素和影響審計市場結構變遷的誘因進行理論分析，為經驗研究奠定理論基礎。第四章我國審計市場結構變遷歷程分析，運用審計市場經驗數據，分析我國審計市場結構的變遷歷程，研究發(fā)現，我國審計市場結構經歷了完全競爭型、原子型到低集中寡占型的市場結構，分散化市場結構正在逐漸集中，但集中程度仍然較低；本土大所逐漸嶄露頭角、已呈現出一定的規(guī)模經濟特征，并建立一定的聲譽機制；市場政策性壁壘逐漸降低，結構性壁壘逐漸增強。第五章我國審計市場結構變遷的誘因分析，根據上一章的研究結果，對我國審計市場結構的變遷歷程分為從完全競爭型向原子型市場結構轉變的變遷歷程、從原子型向低集中寡占型市場結構轉變的變遷歷程這兩個階段，從國家產業(yè)政策、市場需求擴張及事務所內部產權變革三個方面對我國審計市場結構變遷歷程進行誘因分析。第六章結論、研究局限性及建議，對全文進行總結，并針對當前我國審計市場結構現狀，為進一步優(yōu)化審計市場結構提出建議。 本文的貢獻在于：（1）現有文獻更多的是對審計市場結構的現狀進行評價和研究，沒有從審計市場結構變遷的歷史縱向角度對其進行研究，理論研究視角較為獨特；（2）本文并非單一研究審計市場結構，而是在此基礎上對其變遷過程中的誘因進行了進一步的分析，這將對今后審計市場的發(fā)展、會計師事務所自身建設具有重要意義。
[Abstract]:After entering twenty-first Century, China's rapid economic development, and the audit market as an important subsystem in the market economy, the society, the economic impact of very heavy. Research on audit market structure has always been the focus in academia, and was so concerned about the audit market structure, mainly the theory of industrial organization "the SCP framework" -- the market structure decides the market behavior based on this judgment affect market performance. That is to say, the research of audit market structure, is mainly due to the audit market structure will affect the audit market competition and then affect the audit quality.
The western academic research on audit market structure of long-standing, orderly competition scholars mainly from the high degree of market concentration caused by whether the monopoly hinder market, thereby reducing the angle of audit quality to study, but the results showed that high concentration generally does not affect the audit quality, and the competition between large firms is still very intense, "the framework of SCP system does not apply to the audit market.
Our research results show that China's audit market concentration is not high, the audit market showed long-term decentralization of the state; four international almost occupied China's audit market, "half of the country" to the local talent shows itself showed no local, economies of scale, and did not establish a reputation mechanism accordingly; audit market policy barriers is still high. Therefore, the academic circle is very high for the establishment of the auditing market structure of oligopoly calls, calls for expanding the audit market scale, improve the audit market concentration to further enhance domestic competitiveness, promote the development of accounting firms "scale". In the process of the development of audit market, audit market the structure of how experienced the vicissitude course, what factors promote the change of audit market structure in our country, the author thinks that the future development of China's audit market, the accounting firm built It is of great significance, so on the basis of the existing research, this paper studies the course and the inducement of the change of the audit market structure in China.
鏈枃鍏卞垎涓哄叚绔

本文編號：1606382