【摘要】： 注冊會(huì)計(jì)師審計(jì)是資本市場中不可或缺的一個(gè)重要環(huán)節(jié),它可以提高財(cái)務(wù)報(bào)告的可信性,降低交易雙方的信息風(fēng)險(xiǎn),從而使經(jīng)濟(jì)資源得到有效的配置。如果注冊會(huì)計(jì)師未能對財(cái)務(wù)報(bào)告進(jìn)行公允審計(jì),其審計(jì)意見也就沒有價(jià)值可言。按照產(chǎn)業(yè)組織理論“結(jié)構(gòu)—行為—績效”的范式,審計(jì)產(chǎn)品作為會(huì)計(jì)師事務(wù)所供給行為的最終結(jié)果必然受到其市場結(jié)構(gòu)的深刻影響。因此,市場結(jié)構(gòu)可以成為研究審計(jì)市場競爭狀況以及審計(jì)效率、審計(jì)質(zhì)量等相關(guān)問題的突破口。 本文在回顧有關(guān)審計(jì)市場結(jié)構(gòu)研究的基礎(chǔ)上,以產(chǎn)業(yè)組織理論為支撐,并將其運(yùn)用于審計(jì)市場中。接著,運(yùn)用市場集中度指標(biāo)對我國2003-2005年A股審計(jì)市場結(jié)構(gòu)進(jìn)行分析,并對這些變化進(jìn)行嘗試性的解釋。最后,針對我國審計(jì)市場結(jié)構(gòu)存在的問題,從政府權(quán)威和完善事務(wù)所自身措施兩個(gè)方面對構(gòu)建我國寡占型審計(jì)市場結(jié)構(gòu)進(jìn)行了初步探討。 本文的主要觀點(diǎn)與創(chuàng)新之處在于:(1)研究了整個(gè)A股審計(jì)市場結(jié)構(gòu)的變化,特別分析了國際“四大”在“十大”中的市場份額變化,發(fā)現(xiàn)經(jīng)過多年國內(nèi)所的合并重組,國內(nèi)所并沒有使集中度進(jìn)一步提高,相反是外資所導(dǎo)致了集中度的提高;(2)通過研究“十大”的客戶平均資產(chǎn)規(guī)模,發(fā)現(xiàn)國際“四大”主要依靠審計(jì)資產(chǎn)規(guī)模大的上市公司來擴(kuò)大市場份額,而國內(nèi)會(huì)計(jì)師事務(wù)所主要依靠爭取更多數(shù)量的上市公司來占有市場份額;(3)從動(dòng)態(tài)分析,發(fā)現(xiàn)事務(wù)所換位頻繁,說明市場競爭激烈,大型事務(wù)所的競爭優(yōu)勢尚不穩(wěn)定;(4)研究各行業(yè)審計(jì)市場的集中度和我國A股審計(jì)市場的地域性特征,發(fā)現(xiàn)我國審計(jì)市場還未凸現(xiàn)出明顯的行業(yè)特征。而地域性特征在很大程度上決定了各個(gè)行業(yè)中會(huì)計(jì)師事務(wù)所很難形成自己的行業(yè)專長優(yōu)勢。
[Abstract]:CPA audit is an indispensable link in the capital market. It can improve the credibility of financial reports, reduce the information risk of both sides of the transaction, so that economic resources can be effectively allocated. If CPA fails to conduct fair audit of financial report, its audit opinion has no value. According to the paradigm of "Structure-Behavior-Performance" in industrial organization theory, the final result of audit products as the supply behavior of accounting firms is bound to be deeply influenced by its market structure. Therefore, the market structure can be a breakthrough in the study of audit market competition, audit efficiency, audit quality and other related issues. On the basis of reviewing the research on the structure of audit market, this paper takes the theory of industrial organization as the support and applies it to the audit market. Then, the market concentration index is used to analyze the structure of A share audit market in China from 2003 to 2005, and a tentative explanation of these changes is given. Finally, in view of the problems existing in the audit market structure of our country, this paper discusses the construction of the oligopolistic audit market structure from two aspects of the government authority and the perfection of the firm itself. The main ideas and innovations of this paper are as follows: (1) this paper studies the changes of the structure of the A-share audit market, especially analyzes the market share changes of the "Big four" in the "Ten", and finds out that after many years of merger and reorganization of domestic institutions, Instead of increasing the concentration rate further, foreign investment has led to an increase in the concentration degree. (2) by studying the average asset size of the "Top Ten" customers, It is found that the international "big four" mainly rely on the listed companies with large audit assets to expand their market share, while the domestic accounting firms mainly rely on more listed companies to occupy the market share; (3) from the dynamic analysis, The frequent turnover of firms indicates that the market competition is fierce and the competitive advantage of large firms is not stable. (4) the concentration of audit market in various industries and the regional characteristics of A-share audit market in China are studied. Found that the audit market in China has not highlighted the obvious characteristics of the industry. To a large extent, regional characteristics determine that accounting firms are difficult to form their own expertise in various industries.
【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】：F832.51;F239.65

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 郝文娟;我國上市公司審計(jì)市場集中度研究[D];北京化工大學(xué);2011年

2 高天潔;我國審計(jì)市場結(jié)構(gòu)研究[D];蘇州大學(xué);2009年

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本文編號：2231148