發(fā)布時(shí)間：2018-07-28 10:08

【摘要】： 歷史發(fā)展到21世紀(jì),雖然我國(guó)審計(jì)行業(yè)真正意義的市場(chǎng)化之路才走了幾年,但伴隨我國(guó)證券資本市場(chǎng)的日新月異,自身也有了較大的發(fā)展。但在這一過(guò)程中,也凸現(xiàn)出一系列的問(wèn)題。特別是20世紀(jì)90年代中期以來(lái),“瓊民源”、“紅光實(shí)業(yè)”等惡性案件的爆發(fā)使注冊(cè)會(huì)計(jì)師行業(yè)面臨著“有史以來(lái)最大的信任危機(jī)”。獨(dú)立審計(jì)受到社會(huì)各界前所未有的關(guān)注,越來(lái)越多的行業(yè)監(jiān)管者、學(xué)術(shù)研究者和審計(jì)執(zhí)業(yè)者開(kāi)始研究我國(guó)的審計(jì)市場(chǎng)。 本文以經(jīng)濟(jì)學(xué)理論為起點(diǎn),采用規(guī)范研究與實(shí)證研究相結(jié)合的方法對(duì)我國(guó)A股審計(jì)市場(chǎng)進(jìn)行研究。文章除引言外分為三部分。引言部分首先介紹本文的研究背景、研究意義,然后闡述現(xiàn)階段研究現(xiàn)狀以及本文的研究框架。 第一部分研究A股審計(jì)市場(chǎng)的集中度。通過(guò)對(duì)產(chǎn)業(yè)組織理論的簡(jiǎn)要回顧,導(dǎo)出本文的理論依據(jù)。對(duì)比分析各種集中度的測(cè)算方法及其特點(diǎn),提出本文采用CRn衡量集中度的方法。并對(duì)2004到2006年我國(guó)A股審計(jì)市場(chǎng)的大量數(shù)據(jù)進(jìn)行匯總、篩選、分類,總結(jié)出有關(guān)集中度的數(shù)據(jù)。通過(guò)對(duì)這些數(shù)據(jù)的分析,對(duì)比得出我國(guó)A股審計(jì)市場(chǎng)的集中度很低。分析其原因有以下幾點(diǎn):1.市場(chǎng)過(guò)度競(jìng)爭(zhēng);2.大事務(wù)所太小;3.小事務(wù)所太少;4.嚴(yán)重的地域性因素。并提出在遵循政府與市場(chǎng)相結(jié)合的原則下,從以下三個(gè)方面入手來(lái)提高我國(guó)審計(jì)市場(chǎng)的集中度:1.提高審計(jì)市場(chǎng)的準(zhǔn)入資格;2.應(yīng)鼓勵(lì)事務(wù)所進(jìn)行合并與重組;3.建立合理的退出機(jī)制,引導(dǎo)不合格的事務(wù)所退出審計(jì)市場(chǎng),培育執(zhí)業(yè)質(zhì)量高、實(shí)力雄厚、信譽(yù)卓著的事務(wù)所。 第二部分研究A股審計(jì)市場(chǎng)的專業(yè)化。專業(yè)化經(jīng)營(yíng)是指事務(wù)所集中精力做某一領(lǐng)域的業(yè)務(wù),專業(yè)化的動(dòng)機(jī):1.社會(huì)分工的精細(xì)化;2.審計(jì)風(fēng)險(xiǎn)的舒緩機(jī)制;3.傳遞高質(zhì)量產(chǎn)品信號(hào)的手段;4.競(jìng)爭(zhēng)優(yōu)勢(shì)形成的可行路徑;四個(gè)方面促進(jìn)了會(huì)計(jì)事務(wù)所的專業(yè)化經(jīng)營(yíng)。本文并不是直接研究專業(yè)化,而是從另外一個(gè)角度,通過(guò)各行業(yè)集中度與整體A股審計(jì)市場(chǎng)的集中度比較分析我國(guó)A股審計(jì)市場(chǎng)的集中度,統(tǒng)計(jì)得出我國(guó)A股審計(jì)市場(chǎng)的專業(yè)化程度不高。 第三部分集中度對(duì)審計(jì)質(zhì)量影響的實(shí)證研究。首先揭示審計(jì)質(zhì)量的內(nèi)涵和特征,審計(jì)質(zhì)量是審計(jì)人員發(fā)現(xiàn)客戶違約行為并且愿意披露客戶違約行為的概率。本文采用非標(biāo)意見(jiàn)的比率來(lái)衡量審計(jì)質(zhì)量,根據(jù)相關(guān)數(shù)據(jù)的統(tǒng)計(jì),提出本文的假設(shè):“我國(guó)的審計(jì)市場(chǎng)集中度與審計(jì)質(zhì)量之間存在倒U形狀的二次函數(shù)關(guān)系”,通過(guò)回歸模型進(jìn)行檢驗(yàn),回歸結(jié)果驗(yàn)證了本文的假設(shè)。深入研究得出我國(guó)審計(jì)市場(chǎng)集中度還處在二次函數(shù)的前半段,距離最大值點(diǎn)還很遠(yuǎn)。因此,要提高我國(guó)審計(jì)市場(chǎng)的執(zhí)業(yè)質(zhì)量,應(yīng)著力提高審計(jì)市場(chǎng)集中度。
[Abstract]:In the 21st century, although the real meaning of the audit industry in our country has only been on the road of marketization for a few years, but with the rapid development of our country's securities capital market, it has also made great progress. But in this process, also highlighted a series of problems. Especially since the mid-1990s, the outbreak of malignant cases such as "Qiong Minyuan" and "Hongguang Industry" makes the CPA profession face "the biggest trust crisis ever". Independent audit has received unprecedented attention from all walks of life. More and more industry regulators, academic researchers and audit practitioners begin to study the audit market in China. Based on the theory of economics, this paper studies the A share audit market in China by the method of combining normative research with empirical research. In addition to the introduction, the article is divided into three parts. The introduction first introduces the research background and significance of this paper, and then describes the current research situation and the research framework of this paper. The first part studies the concentration of A-share audit market. Through a brief review of the theory of industrial organization, the theoretical basis of this paper is derived. In this paper, the method of measuring concentration by CRn is put forward. The data of A share audit market from 2004 to 2006 are summarized, screened and classified, and the data about concentration are summarized. Through the analysis of these data, it is concluded that the concentration of A-share audit market is very low. The reasons for this are as follows: 1. The market is over-competitive. The big firm is too small. The small firm is too few. A serious regional factor. Under the principle of the combination of government and market, this paper proposes to improve the concentration of audit market in our country from the following three aspects: 1: 1. Improve the audit market access qualifications. Firms should be encouraged to merge and restructure. To establish a reasonable exit mechanism, guide unqualified firms to withdraw from the audit market, and cultivate firms with high quality, strong strength and outstanding reputation. The second part studies the specialization of A-share audit market. Specialization refers to the firm's focus on doing business in a particular field, and the motive for specialization is: 1. The fine division of labor in society. Audit risk mitigation mechanism. The means of transmitting high quality product signal. The feasible path of the formation of competitive advantage; four aspects have promoted the specialized management of accounting firm. This paper is not a direct study of specialization, but from another perspective, through the comparison of industry concentration and the overall A-share audit market concentration, we analyze the A-share audit market concentration. Statistics show that the degree of specialization of A-share audit market is not high. The third part is an empirical study on the impact of concentration on audit quality. First of all, it reveals the connotation and characteristics of audit quality, which is the probability that auditors find customer breach and are willing to disclose customer default. In this paper, the ratio of non-standard opinions is used to measure the audit quality. According to the statistics of relevant data, the assumption of this paper is put forward: "there is an inverted U-shaped quadratic function relationship between audit market concentration and audit quality in China". Through the regression model test, the regression results verify the hypothesis of this paper. It is concluded that the audit market concentration is still in the first half of the quadratic function and far from the maximum. Therefore, in order to improve the practice quality of audit market in China, we should focus on improving the concentration degree of audit market.
【學(xué)位授予單位】：成都理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.22

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