会计师事务所合并的策略选择与经济后果研究

发布时间：2018-02-12 11:41

本文关键词： 会计师事务所合并策略选择政府干预经济后果　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着国际市场竞争的日益加剧，会计师事务所通过合并不断发展壮大已成为一种不可阻挡的趋势。国内会计师事务所自1998年脱钩改制以来经历了三次大的合并浪潮，国内诸多学者也从诸多角度对事务所的合并现象进行解读。纵观国内外文献，对于事务所合并行为的分析主要从静态角度进行研究，而鲜有文献从经济学的动态视角分析事务所的合并博弈过程，以及在我国政府监管部门干预情形下会计师事务所如何选择合并策略的问题上并没有深入的研究和分析。此外，在对合并的经济后果进行分析时，国内学者主要从审计市场结构和审计质量变化的角度来分析，而缺乏较为系统的对不同主体绩效的变化进行研究。这在一定程度上又会影响对于考察事务所合并的经济后果的全面性，基于此，本文的研究目的就是运用博弈论的方法从动态视角解读我国会计师事务所的合并行为，并用审计市场中有关的经验数据对事务所合并的经济后果分别从事务所绩效、审计市场绩效和政府绩效三方面进行全面系统的实证分析与研究。本文共分为六章。第一章是导论部分，介绍本文的研究背景与方法等；第二章是相关国内外文献综述；第三章则是对本文拟研究问题的相关理论基础的介绍和阐述，包括演化博弈理论、产业组织理论和政府干预理论；第四章则分别对会计师事务所的策略选择进行博弈分析，通过对事务所与事务所和政府与事务所间的合并博弈模型进行分析，得出不同情形下的演化稳定均衡，并对政府如何促进我国事务所做大做强并发挥其有效的作用提出了相应的理论建议。之后在第五章则是以2005-2011年间发生的前百强会计师事务所合并案例为样本，分别对合并对事务所绩效、审计市场绩效和政府绩效的影响进行实证分析；最后是本文的研究结论，研究不足以及后续研究。针对会计师事务所合并的策略选择问题，本文依据演化博弈理论，通过建立强势事务所、弱势事务所、政府三方的博弈模型，得出了各方的博弈均衡策略、条件及可能性。同时给出政府监管部门干预事务所合并的必要性和干预其合并的切入点。讨论政府监管部门如何通过改变自身和强势事务所的初始条件来实现其有效干预和事务所的有效合并，以达到政府监管部门有效的介入会计师事务所的合并博弈以实现双方“双赢”的目的。针对会计师事务所合并的经济后果，本文从会计师事务所自身绩效的变化、审计市场绩效的变化和政府绩效的变化三方面加以实证检验。对于合并对事务所绩效的影响，主要采用DEA分析法从会计师事务所运营效率和规模效率两方面进行考察，通过研究发现，事务所的整体运营效率在合并之后得到较大的提高，事务所资源效率利用率逐年增长，我国本土事务所与与国际所之间的差距越来越小；同时，合并促进了我国事务所规模效率的提高，在一定程度上提高了我国事务所资源利用的效率。而合并对于审计市场绩效影响表现在合并后审计市场规模化结构的形成和审计市场集中度的提高；合并对政府绩效的影响则体现在资源的有效配置和再分配、审计产品数量和质量上的提高以及政府监督部门管理模式成功的转变。本文的主要贡献在于从动态视角运用博弈论的方法对会计师事务所合并行为这一现象进行解读，并将政府纳入会计师事务所的合并博弈当中，更加符合现实情况，，进一步丰富了有关会计师事务所合并问题的研究。此外，本文通过运用审计市场中的经验数据来对此进行实证分析，还可以对政府推动会计师事务所做大做强这一政策的实施效果加以验证，更好地为我国事务所通过合并途径做大做强提供建议指导。
[Abstract]:With the increasingly fierce international market competition, accounting firms through the merger of development has become an irresistible trend. Since the domestic accounting firms since 1998 from restructuring has experienced three big mergers, many domestic scholars have interpreted the firm's merger phenomenon from different angles. The domestic and foreign literature, analysis for firm merger behavior is mainly studied from the static angle, but there is little literature analysis from the dynamic perspective of economics and game firm, as well as in our government intervention under the condition of accounting firms how to choose the strategy of combining problems and no in-depth research and analysis. In addition, based on the analysis of the economic consequences of the merger the domestic scholars, mainly from the audit market structure and audit quality change perspective, and the lack of systematic To study the changes of different subject performance. To some extent, will affect the overall, the economic consequences of the merger, based on this, the purpose of this paper is to use the method of game theory from the dynamic perspective of our accounting firms merger behavior, and with experience in audit market data related to the economic consequences of the merger respectively from the firm performance, market performance audit and government performance in three aspects of empirical analysis and comprehensive research.
This paper is divided into six chapters. The first chapter is the introduction part, introduces the research background and methods; the second chapter is the summary of the related literature at home and abroad; the third chapter is the related theory based on the introduction and explanation, including evolutionary game theory, industrial organization theory and the theory of government intervention; the fourth chapter respectively. On the accounting firm's strategy of game analysis, based on the combined game model of firms and firms and government and firms that analysis, evolution of the different circumstances of the stable equilibrium, and the government how to promote our firm bigger and stronger and play its role effectively put forward the theory and corresponding suggestions. After fifth chapter is the top 100 accounting firm merger cases occur in 2005-2011 years as samples, respectively with the firm performance, the performance of the audit market and government The effect of government performance is analyzed empirically; finally, the conclusion of this paper, the lack of research and the follow-up study.
For the problem of selecting accounting firm merger strategy based on evolutionary game theory, through the establishment of a strong weak firm, firm, the three party game model of government, the equilibrium strategies of all parties, the condition and possibility. The starting point and necessity of government intervention are firm mergers and merger discussions. The intervention of government regulation how to achieve effective department with its effective intervention and firm by changing the initial conditions and its strong firm, in order to achieve the government effective intervention in the CPA merger game to achieve the "win-win" objective.
In view of the economic consequences of accounting firms, accounting firms from the changes in their performance, to empirical test changes in three aspects of the performance of the audit market changes and government performance. The combined effects on firm performance, mainly used DEA to analyse from two aspects of accounting firms operating efficiency and scale efficiency, the study found the firm's overall operational efficiency is greatly improved after the merger, the rate increased year by year the firm resource efficiency, the gap between our country and the international and local firms between more and more small; at the same time, with promoting the efficiency of China's firm size increase, to a certain extent, improve the efficiency of firm resources utilization in China. With effect on audit market performance after the merger scale audit market structure formation and audit market concentration. The impact of merger on government performance is reflected in the effective allocation and redistribution of resources, the improvement of quantity and quality of audit products, and the successful transformation of government supervision department's management mode.
The main contribution of this paper is to interpret this phenomenon using the method of game theory from the dynamic perspective on the merger of accounting firms, and the government will be included in the consolidated accounting firm game, more in line with reality, to further enrich the research on the merger of accounting firms. In addition, this paper uses empirical data in the audit market an empirical analysis on the effect of government can also promote accountingfirms bigger and stronger this policy is verified, the better for our firm by merging the way bigger and stronger to provide advice.

【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】