基于SCP模型的中国独立审计市场绩效研究

发布时间：2018-03-26 12:59

本文选题：SCP模型　切入点：独立审计市场结构　出处：《沈阳工业大学》2006年硕士论文

【摘要】：注册会计师行业在本质上是市场经济的产物,由于长期以来受计划经济的影响,中国的独立审计市场几乎处于无效竞争阶段,市场结构不合理,规模效益也较差,由此导致的市场行为不合理和市场绩效偏低等现象成为影响整个独立审计市场发展的关键问题。因此,本文致力于以产业组织理论的经典框架“SCP模型”为依托来研究独立审计市场绩效,以期解决当前市场绩效低下的问题。本文通过对产业组织理论及SCP模型的回顾,对SCP模型中的三个主要部分—市场结构、市场行为、市场绩效之间的关系进行详细分析,找出SCP模型应用于独立审计市场的切入点,试图应用这一模型对独立审计市场进行研究,具体如下: 市场结构(S)是SCP分析框架中最基本的概念和研究主题,通过对独立审计市场集中度、产品差别化等指标的分析得出当前我国独立审计市场结构处于中下集中寡占型。通过对独立审计市场结构与独立审计市场绩效之间分别进行理论分析与实证分析得出:在独立审计市场中,市场结构与审计市场绩效之间存在较强的相关性,市场绩效是市场集中度的倒U函数,即独立审计市场的绩效随着市场集中度的提高先提高,达到一定程度后降低。市场行为(C)是联结市场结构(S)和市场绩效(P)的中间环节。本文从审计师更换、审计收费及会计师事务所多元化经营、会计师事务所的合并等几个角度出发,指出当前独立审计市场行为是影响独立审计市场绩效的重要因素。研究发现,当前的独立审计市场存在严重的违规行为,审计师更换使“意见购买”成为可能;审计收费不合理,盲目压价竞争严重影响了审计的独立性:会计师事务所服务的多元化使得本已独立的审计行业不再独立。最后,本文通过分析得出以合并的手段促成寡占型独立审计市场结构的建立,可以有效提高独立审计市场绩效。
[Abstract]:The CPA industry is essentially the product of the market economy. Because of the influence of the planned economy for a long time, the independent audit market in China is almost in the stage of ineffective competition, the market structure is unreasonable, and the scale benefit is also poor. As a result, unreasonable market behavior and low market performance have become the key problems affecting the development of the independent audit market. This paper focuses on the research of independent audit market performance based on SCP model, which is the classical framework of industrial organization theory, in order to solve the problem of low market performance. By reviewing the theory of industrial organization and the SCP model, this paper analyzes in detail the relationship among the three main parts of the SCP model-market structure, market behavior and market performance, and finds out the breakthrough point of the application of SCP model in the independent audit market. This paper attempts to use this model to study the independent audit market, as follows:. Market structure (S) is the most basic concept and research topic in the framework of SCP analysis, through the independent audit of market concentration, Through the analysis of product differentiation and other indicators, it is concluded that the structure of independent audit market in China is in the middle and lower concentrated oligopoly at present. Theoretical analysis and empirical analysis are made between the independent audit market structure and the performance of independent audit market. In the independent audit market, There is a strong correlation between market structure and audit market performance. Market performance is the inverted U function of market concentration, that is, the performance of independent audit market increases first with the increase of market concentration, and then decreases to a certain extent. Market behavior (C) is the intermediate link between market structure (S) and market performance (P). This paper sets out from several angles, such as auditor change, audit fees, diversified management of accounting firm, merger of accounting firm, etc. It is pointed out that the behavior of the independent audit market is an important factor affecting the performance of the independent audit market. It is found that there are serious irregularities in the current independent audit market, and the change of auditors makes the "opinion purchase" possible. Audit fees are unreasonable and blind competition seriously affects the independence of audit: the diversification of accounting firm services makes the independent audit industry no longer independent. Finally, this paper concludes that the establishment of oligopolistic independent audit market structure by means of merger can effectively improve the performance of independent audit market.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.43

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