我国审计市场的过度竞争问题研究

发布时间：2018-05-10 13:34

本文选题：过度竞争 + 审计市场过度竞争　；参考：《湖南大学》2003年硕士论文

【摘要】： 竞争无处不在，，有市场就会有竞争，适度的市场竞争可以优化资源配置。然而世间万事万物都讲求一个“度”字，过度竞争必然造成市场秩序的混乱，影响资源的合理配置。审计市场发挥着重要的社会鉴证作用，审计市场一旦存在过度竞争，不顾审计质量和成本收益的价格竞争必将导致审计产品质量的整体下降，不仅使审计市场丧失其信号传递的基本功能，干扰各利益主体做出正确判断，而且将使整个审计市场萎缩，全行业利益受损。中国目前的审计市场，恰恰存在着这种过度竞争。因此，透过表象去剖析过度竞争的实质，从理论上找到我国审计市场过度竞争的产生因素和制度根源，进而提出变过度竞争为有效竞争的措施和方案，对于我国审计市场稳步健康的发展，有着现实而又深远的意义。本文共三章。第一章在总结现有研究成果的基础上阐明了过度竞争的基本涵义，并由过度竞争的一般涵义推论出审计市场的过度竞争概念，结合审计市场的特征，明确了审计市场过度竞争的判断标准。第二章是本文的重点，意在研究我国审计市场的竞争状况及其成因。依照审计市场过度竞争的判断标准，通过中美两国审计市场集中度的对比、我国审计市场收费情况和行业利润率的现实考察，得出结论目前我国审计市场是一个过度竞争的市场。第三章着重研究治理我国审计市场过度竞争的对策问题。首先对经济学上的有效竞争进行了梳理，然后对审计市场的有效竞争进行了推论。依据传统产业组织理论构建了审计市场有效竞争的基本框架。本文的主要创新：(1)根据审计市场的行业特点和运行方式，创造性的提出了审计市场过度竞争和审计市场有效竞争等概念；(2)运用产业组织理论归纳出审计市场过度竞争和审计市场有效竞争的判断标准，利用产品市场的伯川德模型来理解审计市场的过度竞争，对审计市场过度竞争的存在性进行了理论分析；(3)揭示了我国审计市场过度竞争的成因；(4)针对过度竞争的形成原因以及审计市场有效竞争的市场结构—行为—绩效标准，提出了变审计市场过度竞争为有效竞争的具体对策。
[Abstract]:Competition everywhere, there will be competition with the market, moderate market competition can optimize the allocation of resources. However, everything in the world stresses the word "degree". Excessive competition will inevitably cause confusion of market order and affect the rational allocation of resources. Audit market plays an important role in social authentication. Once there is excessive competition in audit market, the price competition, regardless of audit quality and cost and income, will lead to the overall decline of audit product quality. It not only causes the audit market to lose its basic function of signal transmission, but also interferes with the correct judgment made by all stakeholders, and will cause the whole audit market to shrink and the interests of the whole industry to be damaged. China's current audit market, precisely the existence of such excessive competition. Therefore, through superficial analysis of the essence of excessive competition, we can theoretically find out the causes and institutional roots of excessive competition in our audit market, and then put forward measures and schemes to turn excessive competition into effective competition. To our country audit market steady and healthy development, has the reality and the profound significance. There are three chapters in this paper. The first chapter expounds the basic meaning of excessive competition on the basis of summarizing the existing research results, and deduces the concept of excessive competition of audit market from the general meaning of excessive competition, combining with the characteristics of audit market. The judgment standard of excessive competition in audit market is made clear. The second chapter is the focus of this paper, intended to study the competitive situation of our audit market and its causes. According to the judgment standard of excessive competition in the audit market, through the comparison of the concentration of audit market between China and the United States, the actual investigation of the audit market charges and the industry profit rate in our country is carried out. The conclusion is that the audit market of our country is an excessive competitive market. The third chapter focuses on the countermeasures to control the excessive competition of audit market in China. Firstly, it combs the effective competition in economics, and then deduces the effective competition in audit market. Based on the traditional industrial organization theory, the basic framework of effective competition in audit market is constructed. According to the industry characteristics and operation mode of the audit market, The concepts of excessive competition and effective competition of audit market are put forward creatively. The judgment standard of excessive competition of audit market and effective competition of audit market is concluded by using the theory of industrial organization. Using the Bertrand model of the product market to understand the excessive competition in the audit market, Based on the theoretical analysis of the existence of excessive competition in audit market, this paper reveals the causes of excessive competition in audit market in China (4) aiming at the formation of excessive competition and the market structure-behavior-performance standard of effective competition in audit market. This paper puts forward the concrete countermeasures to change the excessive competition of audit market into effective competition.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【引证文献】