中国审计市场容量的测度
发布时间：2018-09-19 07:46
【摘要】： 审计市场容量即注册会计师需求量对审计市场的发展具有重要影响,通过对审计市场容量的研究,行业监管部门可以结合审计市场供给与需求的现实情况对会计师事务所和注册会计师进行有效监管,通过审计市场注册会计师供给与需求的合理配比,保证注册会计师的生存,促进行业的有序发展。我国审计市场究竟需要多少注册会计师,是否如国家有关部门和部分专家学者所提倡的需要将注册会计师队伍扩大至30万,这需要结合我国审计市场的实际情况,对审计市场容量进行科学有效的测度。 本文通过分析有关审计市场容量的官方和相关文献资料的理论观点,以注册会计师行业不正当竞争为例说明审计市场容量过小,分析了理论界注册会计师需达到30万的观点与注册会计师行业现实的矛盾。在理论分析的基础上,本文借助影响审计市场容量的因素,采用多元回归分析方法对我国未来几年审计市场容量进行科学测度。 通过实证研究,测出我国审计市场直至2012年对注册会计师的需求人数仅达到9万多人,远远没有达到30万的需求量,并且目前我国审计市场容量较小,注册会计师供给过剩,这对注册会计师行业的发展产生了不利影响,所以在我国审计市场的发展中不能一味关注注册会计师人数的增长,更重要的是要通过政府和市场调控手段产生审计市场新的需求,扩大审计市场容量,以缓解审计市场需求与供给的矛盾。
[Abstract]:The capacity of audit market, that is, the demand of CPA, has an important influence on the development of audit market. The industry regulatory department can effectively supervise the accounting firm and the certified public accountant according to the reality of the supply and demand of the audit market, and ensure the survival of the certified public accountant through the reasonable matching of the supply and demand of the certified public accountant in the audit market. Promote the orderly development of the industry. How many CPAs are needed in the audit market of our country, and whether the number of CPAs should be expanded to 300000 as advocated by the relevant departments of the state and some experts and scholars, which should be combined with the actual situation of the audit market in our country. Scientific and effective measurement of audit market capacity. In this paper, through the analysis of the theory of the audit market capacity and related literature, taking the unfair competition of CPA industry as an example, it shows that the audit market capacity is too small. This paper analyzes the contradiction between the view that CPA needs to reach 300000 and the reality of CPA industry. On the basis of theoretical analysis, this paper uses the method of multiple regression analysis to measure the audit market capacity of our country in the next few years with the help of the factors affecting the audit market capacity. Through the empirical research, it is found that the demand for CPAs in China's audit market up to 2012 is only more than 90,000 people, far from reaching the demand of 300000. At present, the capacity of audit market in our country is relatively small, and the supply of CPAs is oversupply. This has had a negative impact on the development of the CPA industry. Therefore, in the development of the audit market in China, we should not blindly pay attention to the growth of the number of CPAs. More importantly, the new demand of audit market should be generated through government and market regulation and control means, and the capacity of audit market should be expanded in order to alleviate the contradiction between demand and supply of audit market.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F224
本文编号：2249490
[Abstract]:The capacity of audit market, that is, the demand of CPA, has an important influence on the development of audit market. The industry regulatory department can effectively supervise the accounting firm and the certified public accountant according to the reality of the supply and demand of the audit market, and ensure the survival of the certified public accountant through the reasonable matching of the supply and demand of the certified public accountant in the audit market. Promote the orderly development of the industry. How many CPAs are needed in the audit market of our country, and whether the number of CPAs should be expanded to 300000 as advocated by the relevant departments of the state and some experts and scholars, which should be combined with the actual situation of the audit market in our country. Scientific and effective measurement of audit market capacity. In this paper, through the analysis of the theory of the audit market capacity and related literature, taking the unfair competition of CPA industry as an example, it shows that the audit market capacity is too small. This paper analyzes the contradiction between the view that CPA needs to reach 300000 and the reality of CPA industry. On the basis of theoretical analysis, this paper uses the method of multiple regression analysis to measure the audit market capacity of our country in the next few years with the help of the factors affecting the audit market capacity. Through the empirical research, it is found that the demand for CPAs in China's audit market up to 2012 is only more than 90,000 people, far from reaching the demand of 300000. At present, the capacity of audit market in our country is relatively small, and the supply of CPAs is oversupply. This has had a negative impact on the development of the CPA industry. Therefore, in the development of the audit market in China, we should not blindly pay attention to the growth of the number of CPAs. More importantly, the new demand of audit market should be generated through government and market regulation and control means, and the capacity of audit market should be expanded in order to alleviate the contradiction between demand and supply of audit market.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4;F224
【引证文献】
相关期刊论文 前1条
1 魏鹏超;;和谐视域下会计师事务所容量分析——以河南省为例[J];河南财政税务高等专科学校学报;2011年03期
，本文编号：2249490
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