本文選題：審計市場 + 審計市場效率��； 參考：《華中科技大學(xué)》2008年碩士論文

【摘要】： 審計市場的產(chǎn)生和發(fā)展是資本市場發(fā)展到一定階段的必然要求。審計市場效率的高低,不僅關(guān)系到審計行業(yè)自身的興衰存亡,還直接影響到資本市場資源的合理配置。就我國現(xiàn)狀而言,如何正確認(rèn)識我國現(xiàn)行審計市場制度安排的合理化程度,識別阻礙審計行業(yè)良性發(fā)展的因素,進(jìn)而有力的推動資本市場的健康發(fā)展,無疑是一項迫切需要解決的、與規(guī)范我國市場經(jīng)濟(jì)運(yùn)行秩序息息相關(guān)的重大課題。 本文由審計市場的定義引出了審計市場效率的概念及其衡量標(biāo)準(zhǔn),參考國內(nèi)外研究現(xiàn)狀,結(jié)合我國特定審計環(huán)境和制度背景,對我國審計市場效率的現(xiàn)狀進(jìn)行了考察和分析比較,主要采用的是經(jīng)驗論證方法,以我國最近幾年審計市場中的有關(guān)上市公司審計購買方和提供方的公開披露數(shù)據(jù)為基礎(chǔ),逐一對各研究假設(shè)進(jìn)行檢驗,研究假設(shè)是指:一、優(yōu)質(zhì)即優(yōu)價;二、優(yōu)質(zhì)將獲得高的市場份額,從而對我國審計市場效率狀態(tài)做出比較客觀的評價。 在本文最后一章,對上述論文核心部分的實證檢驗和分析進(jìn)行了簡要的歸納和總結(jié),給出了研究結(jié)論和研究建議。研究結(jié)論是我國的審計市場總體上是有效率的;研究建議是指最大限度的激勵和約束審計服務(wù)的購買方和提供方自發(fā)的追求高質(zhì)量審計,政府恰當(dāng)?shù)膮f(xié)調(diào)好政府管制和市場調(diào)節(jié)之間的關(guān)系。
[Abstract]:The emergence and development of the audit market is an inevitable requirement for the capital market to develop to a certain stage. The efficiency of audit market is not only related to the rise and fall of audit industry itself, but also directly affects the rational allocation of capital market resources. As far as the present situation of our country is concerned, how to correctly understand the rationalization degree of the system arrangement of our country's current audit market, identify the factors that hinder the sound development of the audit industry, and then promote the healthy development of the capital market. Undoubtedly, it is an urgent need to solve, and is closely related to standardizing the operation order of market economy in China. This paper introduces the concept of audit market efficiency and its measurement standard from the definition of audit market, and refers to the current research situation at home and abroad. Combined with the specific audit environment and system background of our country, this paper makes an investigation and analysis on the present situation of the efficiency of the audit market in our country, and mainly adopts the empirical demonstration method. Based on the public disclosure data of audit buyers and providers of listed companies in the audit market of China in recent years, the research hypotheses are tested one by one. The research hypotheses are: first, good quality is the best price; second, In the last chapter of this paper, the empirical test and analysis of the core part of the above thesis are briefly summarized and summarized. The conclusions and suggestions are given. The conclusion of the study is that the audit market in China is generally efficient, and the research suggestion is to maximize incentives and constraints for the buyers and providers of audit services to pursue high-quality audit spontaneously. The government properly coordinates the relationship between government regulation and market regulation.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

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本文編號：2002876