【摘要】： 隨著我國會計(jì)師事務(wù)所脫鉤改制的完成和會計(jì)師事務(wù)所大規(guī)模合并重組,中國審計(jì)市場結(jié)構(gòu)發(fā)生了較大的變化。這使人們不得不關(guān)注這樣一些問題:我國證券審計(jì)市場集中度如何?發(fā)展要求是什么? 本文在獲取1997年至2005年中國證券審計(jì)市場資料的基礎(chǔ)上,運(yùn)用本研究建立的市場集中度評價模型對我國的證券審計(jì)市場集中程度進(jìn)行研究,認(rèn)為當(dāng)前我國證券審計(jì)市場集中度比較低,但總體呈現(xiàn)上升的趨勢。這一結(jié)果對證券審計(jì)質(zhì)量的提高會有一定的積極影響。通過對比分析美國、法國審計(jì)市場的集中程度,本文認(rèn)為造成我國當(dāng)前證券審計(jì)市場集中度較低的原因在于審計(jì)需求、歷史原因、文化傳統(tǒng)、法規(guī)體系和業(yè)務(wù)結(jié)構(gòu)等五方面。同時,本文通過比較分析提出我國應(yīng)構(gòu)建寡占型審計(jì)市場結(jié)構(gòu)的觀點(diǎn);通過建立中國證券審計(jì)市場集中度的最優(yōu)數(shù)量模型,得出我國證券審計(jì)市場集中度的最優(yōu)值,借以評價當(dāng)前我國證券審計(jì)市場集中度離最優(yōu)數(shù)量值還有較大差距。這一結(jié)論指出了我國證券審計(jì)市場應(yīng)朝著提高集中度的方向努力。為此,本文提出了五點(diǎn)政策建議以提高我國證券審計(jì)市場集中度,以此滿足建立一個成熟穩(wěn)健的證券審計(jì)市場的現(xiàn)實(shí)需求。
[Abstract]:With the completion of the decoupling and restructuring of accounting firms in China and the large-scale merger and reorganization of accounting firms, the structure of the audit market in China has undergone great changes. This makes people have to pay attention to the following questions: what is the concentration of the securities audit market in China? What are the development requirements? On the basis of obtaining the data of China's securities audit market from 1997 to 2005, this paper uses the market concentration evaluation model established in this study to study the degree of concentration of China's securities audit market. It is believed that the concentration of securities audit market in China is low, but the overall trend is rising. This result will have certain positive influence on the improvement of securities audit quality. By comparing and analyzing the degree of concentration of American and French audit markets, this paper argues that the reasons for the low concentration of the current securities audit market in China lie in five aspects: audit demand, historical reasons, cultural tradition, legal system and business structure. At the same time, this paper puts forward the viewpoint that our country should construct the structure of oligopoly audit market through comparative analysis. By establishing the optimal quantitative model of the concentration degree of China's securities audit market, the optimal value of the concentration degree of China's securities audit market is obtained, so as to evaluate that there is still a big gap between the concentration degree of China's securities audit market and the optimal quantity value. This conclusion points out that China's securities audit market should strive to improve the concentration. Therefore, this paper puts forward five policy suggestions to improve the concentration of China's securities audit market, so as to meet the practical needs of establishing a mature and stable securities audit market.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4;F832.51

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 翟一花;;中國審計(jì)市場集中度對審計(jì)質(zhì)量的影響[J];經(jīng)濟(jì)研究導(dǎo)刊;2010年07期

相關(guān)碩士學(xué)位論文 前4條

1 李喜燕;審計(jì)市場集中度與審計(jì)質(zhì)量相關(guān)性研究[D];北京工商大學(xué);2010年

2 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

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

4 杜書英;審計(jì)市場結(jié)構(gòu)與審計(jì)質(zhì)量相關(guān)性研究[D];沈陽理工大學(xué);2012年

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本文編號：2394914