会计师事务所合并对审计市场结构的影响分析

发布时间：2019-02-13 11:00

【摘要】：随着资本市场全球化、外资会计师事务所大规模进驻本土、政府一系列鼓励政策的出台,我国内资会计师事务所间掀起了新一轮会计师事务所合并浪潮,其始于2007年年底,至今已持续三年有余。在本轮合并浪潮中事务所合并形式多样,涉及范围广,且伴随有政府政策,如“走出去”、“做大做强”的引导和期待。合并将导致市场里审计资源重新配置、事务所在市场中的竞争地位以及审计产品质量改变,进而影响审计市场结构。基于与以往合并浪潮不同的特征和时代背景,研究本轮合并浪潮对审计市场结构的影响具有时效性和实践性意义。本文首先总结了新一轮会计师事务所合并浪潮的合并背景、合并效果与合并风险。并基于产业组织理论、企业并购理论,分析了事务所合并对审计市场结构的市场集中度,行业专长,规模经济,进退壁垒,产品差异性等五个方面的影响。在此基础上,本文统计了2007-2009年发生的30起内资会计师事务所合并案例,并以此为样本,借助2006-2009年A股审计市场数据,主要采用描述性统计分析、参数检验方法比较了事务所合并前后市场集中度、行业专长、规模经济、进退壁垒、产品差异性等五个方面的变化,分析发现本轮会计师事务所合并浪潮总体上改善了审计市场结构。本文最后从合并角度提出了合并时机、合并对象、合并整合等策略选择上的建议。
[Abstract]:With the globalization of the capital market, the large-scale presence of foreign accounting firms in the mainland, and the promulgation of a series of government incentives, a new wave of merger of accounting firms between domestic accounting firms has been launched in China, which began at the end of 2007. It has lasted for more than three years. In this round of merger wave, the forms of firm merger are various, involving a wide range, and accompanied by government policies, such as "going out", "bigger and stronger" guidance and expectation. The merger will result in the re-allocation of audit resources in the market, the competitive position of the firm in the market and the change in the quality of audit products, thus affecting the structure of the audit market. Based on the different characteristics and background of the previous merger wave, it is of time-effect and practical significance to study the impact of the current merger wave on the audit market structure. This paper first summarizes the new wave of accounting firms merger background, merger effect and merger risk. Based on the theory of industrial organization and M & A, the paper analyzes the influence of firm merger on the market concentration, industry expertise, scale economy, barriers to advance and retreat, and product difference. On this basis, this paper counts 30 cases of merger of domestic accounting firms from 2007 to 2009, and with this as a sample, with the aid of the data of A share audit market from 2006 to 2009, it mainly adopts descriptive statistical analysis. The parameter test method compares the changes of market concentration, industry expertise, economies of scale, barriers to advance and retreat, and product differences before and after the merger. The analysis found that the current wave of consolidation of accounting firms improved the audit market structure in general. Finally, this paper puts forward some suggestions on the choice of merger timing, merging object and merging integration from the point of view of merger.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F233;F239.4

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