本文選題：審計(jì)市場結(jié)構(gòu) + 市場績效��； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 注冊會(huì)計(jì)師審計(jì)這一市場治理機(jī)制的存在,旨在提高資本市場資源的配置效率和增加社會(huì)福利,良好的審計(jì)市場績效是實(shí)現(xiàn)這一目標(biāo)的保證,而審計(jì)質(zhì)量是審計(jì)市場績效的核心,當(dāng)整個(gè)審計(jì)市場的審計(jì)質(zhì)量問題引起審計(jì)市場績效低下之時(shí),研究市場績效具有一定的理論和現(xiàn)實(shí)意義。本文以產(chǎn)業(yè)組織理論為理論基礎(chǔ),在理論分析的基礎(chǔ)之上進(jìn)行實(shí)證研究,旨在考察我國審計(jì)市場結(jié)構(gòu)的現(xiàn)實(shí)情況,并在此基礎(chǔ)上揭示了審計(jì)市場結(jié)構(gòu)與市場績效的相關(guān)關(guān)系,從而為優(yōu)化審計(jì)市場結(jié)構(gòu)、規(guī)范審計(jì)市場提供相關(guān)政策建議。 本文將審計(jì)質(zhì)量看作是審計(jì)市場績效的核心,通過對審計(jì)市場結(jié)構(gòu)與市場績效的相關(guān)性的理論分析,得出基本思路:高度集中的寡占型審計(jì)市場仍然有效,可以提供高質(zhì)量的審計(jì)服務(wù),從而提高市場績效;當(dāng)市場被幾個(gè)大型事務(wù)所瓜分之后,專業(yè)化經(jīng)營是規(guī)�；蟮母偁幉呗�,專業(yè)化經(jīng)營使審計(jì)師獲得了行業(yè)專長,由于事務(wù)所的專用投資和學(xué)習(xí)效應(yīng)的存在,從理論上講審計(jì)師的行業(yè)專長能夠提高市場績效;事務(wù)所的專業(yè)化經(jīng)營又提高了審計(jì)市場進(jìn)入壁壘(具體來說是再進(jìn)入壁壘),市場退出壁壘也隨之提高,行業(yè)壁壘的提高能夠提高市場績效;審計(jì)市場的強(qiáng)地域性削弱了市場的有效競爭,導(dǎo)致了市場績效的低下。并在此基礎(chǔ)之上,進(jìn)一步以上市公司盈余管理的程度(即可操縱性應(yīng)計(jì)利潤)作為審計(jì)質(zhì)量的替代變量,以此衡量市場績效,然后建立相關(guān)的回歸模型對理論分析中的研究假設(shè)進(jìn)行檢驗(yàn)。研究結(jié)果表明:在一定范圍內(nèi),審計(jì)市場集中度越高,市場績效越高;具有行業(yè)專長的審計(jì)師獲得了明顯的審計(jì)收費(fèi)溢價(jià),但是審計(jì)師的行業(yè)專長非但沒有提高市場績效,反而在一定程度上降低了市場績效,這可能是由于行業(yè)專家本身和其客戶原因共同造成的;審計(jì)市場的進(jìn)入退出壁壘越高,市場績效越高;審計(jì)市場的強(qiáng)地域性導(dǎo)致了市場績效的低下,因此很有必要打破審計(jì)市場的地域壟斷。 基于上述研究結(jié)論,本文提出優(yōu)化審計(jì)市場結(jié)構(gòu)、規(guī)范審計(jì)市場的幾點(diǎn)建議,即形成高集中度寡占型審計(jì)市場、對收費(fèi)行為進(jìn)行適當(dāng)限制、打破證券審計(jì)市場的地域性以優(yōu)化審計(jì)市場結(jié)構(gòu),從而提高市場績效。
[Abstract]:The existence of the market governance mechanism of CPA audit aims at improving the allocation efficiency of capital market resources and increasing social welfare. Good audit market performance is the guarantee to achieve this goal. The audit quality is the core of the audit market performance. When the audit quality problem of the whole audit market causes the audit market performance to be low, it has certain theoretical and practical significance to study the market performance. Based on the theory of industrial organization and theoretical analysis, this paper makes an empirical study in order to investigate the actual situation of audit market structure in China, and on this basis, it reveals the correlation between audit market structure and market performance. In order to optimize the structure of the audit market and standardize the audit market to provide relevant policy recommendations. This paper regards audit quality as the core of audit market performance. Through the theoretical analysis of the correlation between audit market structure and market performance, the basic ideas are obtained: the highly concentrated oligopoly audit market is still effective. Can provide high-quality audit services, thereby improving market performance; when the market is divided up by several large firms, specialization is a competitive strategy after scale, and specialization gives auditors industry expertise. Due to the existence of special investment and learning effect, auditors' industry expertise can improve market performance in theory. The specialized management of the firm raises the barriers to entry of the audit market (specifically, the barriers to re-entry, the barriers to market exit, and the improvement of trade barriers can improve the market performance; The strong regionality of audit market weakens the effective competition of the market and leads to the low market performance. On this basis, the degree of earnings management of listed companies (i.e. manipulative accrual profits) is taken as the substitute variable of audit quality to measure market performance. Then the related regression model is established to test the research hypotheses in the theoretical analysis. The results show that the higher the audit market concentration is, the higher the market performance is, the higher the audit fee premium is for the auditors with industry expertise, but the more the auditors' industry expertise does not improve the market performance, the higher the market performance is. On the contrary, the market performance is reduced to a certain extent, which may be caused by the industry experts themselves and their customers, the higher the barriers to entry and exit of the audit market, the higher the market performance. The strong regionality of the audit market leads to the low market performance, so it is necessary to break the regional monopoly of the audit market. Based on the above conclusions, this paper puts forward some suggestions for optimizing the structure of audit market and standardizing the audit market, that is, to form a high-concentration oligopoly audit market and to restrict the charging behavior properly. In order to optimize the audit market structure and improve the market performance, the regional nature of the securities audit market is broken.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

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