中国审计市场过度竞争研究

发布时间：2018-04-28 21:38

本文选题：产业组织理论 + SCP分析框架　；参考：《西南财经大学》2008年博士论文

【摘要】：根据产业组织理论,市场结构、市场行为和市场绩效三者之间是相互联系和相互作用的。传统产业组织理论认为,市场结构在三者之间起着决定性作用,而新产业组织理论认为,市场行为和市场绩效起着主要和决定性作用,这两种代表性观点最终发展为产业组织理论中著名的结构假说和效率假说。围绕着这两大假说产生了大量的实证研究文献。由于中国创建资本市场和审计市场的历史不长,各项相关制度还很不完善,市场机制也未能发挥其应有作用,而“有形之手”的作用其实也并不明显。究其实质,乃是中国审计市场所存在的先天缺陷所致,即在社会主义市场经济处于初级阶段的现实情况下,中国审计市场是一个集中度低、竞争强度大和市场绩效低的过度竞争市场。现代产业组织理论分别从市场结构、市场行为和市场绩效等方面指出了过度竞争的基本特征,联系到审计市场,这为我们判断审计市场是否陷入过度竞争提供了更多的维度。我们从中国审计市场结构、市场行为和市场绩效这三个维度对中国审计市场的过度竞争现象进行了分析。过度竞争理论是现代产业组织理论中兴起的一个新的研究领域。近年来,在中国受到经济学界和产业组织理论研究者的关注,并产生了较为丰富的研究成果。现代产业组织理论主要从市场结构、竞争主体的市场行为和市场绩效等方面来研究过度竞争现象,这为我们能够运用产业组织理论多维度多视角审视和考察中国审计市场可能存在的过度竞争现象提供了理论基础和研究方法。根据发达国家的发展历程和产业组织理论,在市场发展的初期,往往市场结构起着基础性和决定性作用。因此,中国审计市场上,在市场结构、市场行为和市场绩效三者相互联系、相互作用的关系中,市场结构应该起着重要的基础性和决定性作用。为此,我们根据产业组织理论和SCP研究框架对中国审计市场结构、市场行为和市场绩效进行了分析,结论证明了我们的观点,即由于中国存在不合理的分散型市场结构(集中度低、竞争强度大等),从而产生了不合理的过度竞争行为(低价揽业和审计意见购买等),导致审计市场绩效低下(缺乏规模经济效率和审计质量较低等)。因此,无论从市场结构或市场行为和市场绩效来看,中国审计市场都是一个过度竞争的市场。为了克服中国审计市场的过度竞争现象,我们认为,寡头垄断型市场结构的优越性能够解决过度竞争问题,由此提出了建立寡头垄断型市场所应采取的措施。本论文包括以下几个方面内容: 首先是导论。导论主要是对研究问题的缘起、研究路径和整体构思做一个简单和概括性陈述。第1章对中国审计市场过度竞争研究的理论基础进行了论述。主要是对产业组织理论中与本论文最为相关、也是产业组织理论中最为核心的部分,即对市场结构划分、SCP分析框架、产业组织理论研究方法等做一介绍和分析,在此基础上对过度竞争的定义和特征进行了分析与论述,并对审计市场过度竞争现象的表现形式进行了归纳,以期为后面的研究奠定坚实的理论和方法论基础。第2章主要是从市场集中度指标的角度对中国审计市场结构进行了深入分析。统计分析的结果表明,中国审计市场是一个集中度很低的分散竞争型市场结构,这种市场结构也是过度竞争市场典型的结构性特征。我们认为,这种分散竞争型市场结构可能会导致产生过度竞争的市场行为和较低的市场绩效。为此,接下来各章将探讨在目前这种市场结构形态下,分析中国审计市场行为和市场绩效方面所存在的过度竞争现象。第3章对中国审计市场过度竞争行为之一低价揽业行为进行了分析。低价揽客行为是过度竞争行为的典型表现形式之一。在过度竞争的情况下,各会计师事务所为了生存与发展,将会采取各种不正当的手段或行为来招揽客户。由于中国审计市场结构集中度低,竞争强度大,可能会导致产生低价揽业行为。统计分析的结果证明了我们所提出的判断,同时也从市场竞争行为的角度揭示了中国审计市场过度竞争现象。第4章对中国审计市场上另外一种过度竞争行为,即审计意见购买进行了分析。为了更深入地分析中国审计市场行为方面所存在的过度竞争现象,在本章,我们继续就中国审计市场过度竞争行为进行分析,即对审计意见购买行为进行了分析。由于中国审计市场是一个分散竞争型市场结构,具体表现为事务所众多,规模小,业务品种单一,市场竞争强度大,供需结构失衡。在此情形下,审计客户完全可以通过操纵审计收费或变更审计师施加压力,来达到改善审计意见的目的。本章的统计分析结果表明,中国审计市场存在审计意见购买这一过度竞争行为。第5章通过对会计师事务所规模报酬和效率的分析来考察中国审计市场绩效。过度竞争的严重后果,首先是丧失规模经济效率,导致资源配置效率下降。根据经济学和产业组织理论,在低集中度的分散竞争型市场上,审计师可能会缺乏规模经济和范围经济。此外,在过度竞争的情况下,将可能存在低价揽业和审计意见购买行为。这样的市场结构和市场行为,将会导致规模经济效率的丧失。由于中国审计市场存在过度竞争的市场结构和相应过度竞争行为,因此,会计师事务所的规模报酬和规模效率是不明显的,甚至是边际递减的。统计分析的结果说明我们的判断是正确的。第6章主要从审计质量视角来分析中国审计市场绩效。由于过度竞争的市场结构(即分散竞争型市场结构)和市场行为,必然会损害审计独立性和审计质量,从而导致审计质量低下。在过度竞争的市场结构下,事务所众多,规模小,业务品种单一,市场竞争强度大,供需结构失衡等,导致委托契约主体缺乏真实审计信息的需求。而审计师追求高质量的审计报告,会增加审计成本、降低利润。为此,在目前这种过度竞争的市场结构形态和过度竞争的市场行为下,会计师事务所缺乏追求高质量审计的动机。而低质量审计将导致丧失引导资源合理配置的能力。在过度竞争的审计市场结构形态和市场行为下,中国审计市场审计质量的情况不容乐观。统计分析的结果表明,中国审计市场审计质量没有达到应有的水平。第7章针对过度竞争问题提出了相应的产业组织政策建议。由于寡头垄断市场能够提高审计市场效率、避免过度竞争,因此,建立寡头垄断审计市场是解决目前中国审计市场上存在的过度竞争问题的根本途径。为此,本文提出了建立寡头垄断审计市场的一系列政策建议。结束语部分主要包括结论、创新点及后续研究方向。论文分别从审计市场结构、市场行为和市场绩效三个维度对中国审计市场的过度竞争现象进行了深入分析,并得出了以下结论: 首先,中国审计市场无论是从市场结构、还是从市场行为或市场绩效来看,中国审计市场都是一个过度竞争的市场。具体表现在: 第一,审计市场结构方面:市场集中度低;市场进入壁垒低;会计师事务所众多;规模小,品种单一;竞争强度大。第二,审计市场行为方面:在过度竞争的市场结构形态下,价格竞争成为审计市场竞争的最主要手段,事务所普遍存在不顾职业团结、在不能保证审计质量的前提下降低审计收费的行为,即存在低价揽业行为;同时,由于市场结构不合理与市场供需失衡而导致产生了审计意见购买行为。第三,审计市场绩效方面:过度竞争的市场结构和市场行为,其最直接的后果就是丧失规模经济和降低审计质量。由于市场集中度低,事务所众多,规模小,品种单一,竞争强度大,会计师事务所难以获得规模经济和范围经济。同时,由于过度竞争,事务所只能处于微利或获得低于正常利润水平的利润;过低的审计收费和不规范的市场行为损害了审计独立性,不能保证审计质量,使得审计质量未达到应有水平。其次,中国审计市场诸多问题的产生,根源于中国审计市场是一个过度竞争的市场。而过度竞争问题的根源,则在于中国审计市场结构的不合理,中国审计市场是一个分散竞争型市场。这种分散竞争型市场结构对审计市场效率产生了严重不利影响。最后,为了从根源上解决中国审计市场过度竞争问题,我们认为,建立寡头垄断型市场结构是优化市场结构、克服过度竞争的根本途径。本文提出了建立寡头垄断型市场的基本举措和克服过度竞争的建议。我们运用产业组织理论,通过规范分析和实证研究,终于透过中国审计市场林林总总的现象,看到了其内在的本质性问题。即中国审计市场是一个过度竞争的市场,其主要表现形式就是中国审计市场集中度低,会计师事务所众多,规模小,缺乏规模经济和范围经济,供需结构失衡,行业利润率低,审计质量不高,所有这些都需要相应的行业政策措施来加以解决,以促进竞争效率的提高,实现过度竞争向有效竞争的转变。而目前最为紧迫和最为重要的措施就是要提高审计市场集中度,建立寡头垄断型审计市场结构,做大做强中国会计师事务所,从而避免过度竞争,提高审计质量和市场竞争效率,实现资源优化配置,从根源上全面有效地解决中国审计市场所存在的深层次结构性问题。总体上,本论文的主要创新点有:其一,本文运用产业组织理论及其SCP分析框架,系统深入地分析了中国审计市场的过度竞争问题。其二,从实证研究看,论文从市场结构、市场行为和市场绩效三个维度对中国审计市场过度竞争问题进行了系列严密的实证分析,为本文主要论点和研究结论提供了强有力的支撑。其三,在传统审计定价模型和相关研究的基础上,建立了超常审计收费模型来研究有关问题,在模型方法上有一定创新。其四,提出了解决过度竞争问题的基本产业组织政策是要建立寡头垄断型市场及其须采取的相应的系列政策建议。论文对中国审计市场本质性问题的透彻分析和建立寡头垄断市场这一观点的提出,将为解决过度竞争问题、健全中国审计市场机制、完善审计市场监管提供一个有益和全新的思路。
[Abstract]:According to the theory of industrial organization, the market structure, market behavior and market performance are interconnected and interacted between the three. The traditional industrial organization theory holds that the market structure plays a decisive role between the three, and the new industrial organization theory holds that the market behavior and market performance play a major and decisive role, which are the two representativeness. The viewpoint eventually developed into the famous structural hypothesis and efficiency hypothesis in the theory of industrial organization. Around these two hypotheses, a large number of empirical research literatures were produced.
Because the history of China's capital market and the audit market is not long, the relevant systems are not perfect, the market mechanism has not played its role, but the role of "tangible hand" is not obvious. The essence is the congenital defects in the Chinese audit market, that is, the socialist market economy is at the beginning. Under the actual situation of the stage, China's audit market is an overly competitive market with low concentration, high competition intensity and low market performance. The modern industrial organization theory points out the basic characteristics of excessive competition from the market structure, market behavior and market performance, which is linked to the audit market, which is to judge the audit market. The over competition provides more dimensions. We analyze the phenomenon of excessive competition in China's audit market from the three dimensions of China's audit market structure, market behavior and market performance.
The theory of excessive competition is a new field of research in the theory of modern industrial organization. In recent years, in China, the researchers of the economic and industrial organizations have paid more attention to it, and have produced more abundant research results. The theory of modern industrial organization is mainly from market structure, market behavior and market performance of competition subjects. The study of excessive competition has provided a theoretical basis and research method for us to examine and examine the possible excessive competition in China's audit market by using the multi dimensional perspective of industrial organization theory. Therefore, in China's audit market, market structure should play an important basic and decisive role in the relationship and interaction of market structure, market behavior and market performance between the three parties. To this end, according to the industrial organization theory and the SCP research framework, the market structure, market behavior and the market behavior of the Chinese audit market are based on the industrial organization theory and the research framework. The market performance is analyzed. The conclusion is that the irrational and decentralized market structure (low concentration, high competition intensity, etc.) in China has resulted in unreasonable excessive competition behavior (low price industry and audit opinion purchase), which leads to low audit market performance (lack of scale economic efficiency and audit quality). Therefore, from the perspective of market structure or market behavior and market performance, China's audit market is an overcompetitive market.
In order to overcome the excessive competition in China's audit market, we believe that the superiority of the oligopoly market structure can solve the problem of excessive competition, thus the measures should be taken to establish the oligopoly market.
This paper includes the following aspects:
The first part is introduction. The introduction is mainly about the origin, the research path and the overall idea of the research.
The first chapter discusses the theoretical basis of the research on the excessive competition in China's audit market. It is mainly related to the theory of industrial organization and the most core part of the theory of industrial organization, namely, the introduction and analysis of the division of the market structure, the SCP analysis framework, the theoretical research method of the industrial organization, and so on. The definition and characteristics of excessive competition are analyzed and discussed, and the manifestations of the phenomenon of excessive competition in the audit market are summarized in order to lay a solid theoretical and methodological foundation for the later research.
The second chapter mainly analyzes the structure of China's audit market from the perspective of market concentration index. The results of statistical analysis show that the Chinese audit market is a decentralized and competitive market structure with low concentration, and this market structure is also a typical structural feature of the over competitive market. The market structure may lead to overly competitive market behavior and lower market performance. For this reason, the following chapters will discuss the phenomenon of excessive competition in China's audit market behavior and market performance in the current market structure.
In the third chapter, one of the behavior of low price competition in China's audit market is one of the behavior of low price competition. Low price package behavior is one of the typical forms of excessive competitive behavior. In the case of excessive competition, the accounting firms will take various improper means or actions to attract customers for the survival and development of the audit firms. The low concentration of the audit market structure and the high intensity of competition may lead to the production of low price. The result of statistical analysis proves the judgment we put forward, and also reveals the phenomenon of excessive competition in China's audit market from the perspective of market competition behavior.
In the fourth chapter, another kind of excessive competition behavior in China's audit market, namely audit opinion purchase, is analyzed. In order to further analyze the phenomenon of excessive competition in the behavior of China's audit market, in this chapter, we continue to analyze the excessive competition behavior in China's audit market, that is, the behavior of audit opinion purchase is carried out. The audit market in China is a decentralized and competitive market structure, which is characterized by a large number of firms, small scale, single business variety, high market competition intensity and unbalance supply and demand structure. In this case, the audit customers can completely improve the audit opinion by manipulating the audit fees or changing the auditor's pressure. The results of statistical analysis in this chapter show that there is an excessive competition in audit market in China.
The fifth chapter examines the performance of China's audit market through the analysis of the scale reward and efficiency of the accounting firms. The serious consequences of excessive competition, first of all, are the loss of economies of scale, leading to a decline in the efficiency of the allocation of resources. According to the theory of economics and industrial organization, auditors may lack the rules in a decentralized competitive market with low concentration. In addition, in the case of excessive competition, there may be low price and audit opinion buying behavior. Such market structure and market behavior will lead to the loss of economies of scale. Because of the overly competitive market structure and the corresponding excessive competition behavior in China's audit market, the accountants' Affairs The scale reward and scale efficiency are not obvious or even marginal decreasing. The result of statistical analysis shows that our judgement is correct.
The sixth chapter mainly analyzes the performance of China's audit market from the perspective of audit quality. Due to the overly competitive market structure (that is, the decentralized competitive market structure) and market behavior, the audit independence and audit quality will inevitably be damaged and the audit quality is low. Under the overly competitive market structure, the firms are numerous, small, and business varieties. Single, high market competition intensity and unbalanced supply and demand structure lead to the lack of real audit information, and auditors' pursuit of high quality audit reports will increase audit costs and reduce profits. Therefore, under the present overly competitive market structure and excessive competitive market behavior, the accounting firms are missing. Low quality audit will lead to the motivation of high quality audit, and low quality audit will lead to the loss of rational allocation of resources. Under the overly competitive audit market structure and market behavior, the audit quality of audit market in China is not optimistic. The results of statistical analysis show that the audit quality of China's trial market has not reached its level.
The seventh chapter puts forward the corresponding industrial organization policy suggestions on the problem of excessive competition. Because the oligopoly market can improve the efficiency of audit market and avoid excessive competition, it is the fundamental way to solve the problem of excessive competition in the current audit market in China. Therefore, the oligopoly is set up to establish oligopoly. A series of policy proposals to monopolize the audit market.
The concluding remarks include the conclusion, the innovation and the future research direction.
From the three dimensions of audit market structure, market behavior and market performance, this paper analyzes the phenomenon of excessive competition in China's audit market, and draws the following conclusions.
First of all, China audit market is an overly competitive market in terms of market structure, market behavior or market performance.
First, the structure of audit market: low market concentration, low barriers to entry, large number of accounting firms, small scale, single varieties, and strong competition.
Second, audit market behavior: in the form of excessive competitive market structure, price competition is the most important means of competition in the audit market. The firm generally has the behavior of reducing the audit fees under the premise that the audit quality can not be guaranteed, that is, the behavior of low price employment in the condition that the audit quality is not guaranteed; and, at the same time, the market structure is unreasonable and the market structure is unreasonable. The imbalance between market supply and demand leads to audit opinion shopping.
Third, audit market performance: over competitive market structure and market behavior, the most direct consequence is the loss of economies of scale and audit quality. Because of low market concentration, large number of firms, small scale, single variety, high competition intensity, accounting affairs are difficult to obtain economies of scale and scope. Competition, the firm can only be in a small profit or gain lower profit than the normal profit level; low audit fees and irregular market behavior damage audit independence, can not guarantee the quality of audit, and make the audit quality not reached the level of due.
Secondly, the origin of many problems in China's audit market is that China's audit market is an overly competitive market. The root of the problem of excessive competition lies in the irrational structure of China's audit market, and the Chinese audit market is a decentralized and competitive market. This decentralized competitive market structure has produced strict audit market efficiency. Adverse effects.
Finally, in order to solve the problem of excessive competition in China's audit market, we believe that the establishment of oligopoly market structure is the fundamental way to optimize the market structure and overcome the excessive competition. This paper puts forward the basic measures to establish oligopoly market and the suggestions to overcome the excessive competition.
By using the theory of industrial organization, through normative analysis and empirical research, we have finally seen the intrinsic nature of the phenomenon through the general phenomenon of China's audit market. That is, the Chinese audit market is an overly competitive market. The main manifestation is the low concentration of China's audit market, the large number of accounting firms and small scale. The lack of economies of scale and scope, the imbalance of supply and demand structure, low profit rate of industry and low quality of audit, all of which need corresponding industry policy measures to improve the efficiency of competition and realize the transition from excessive competition to effective competition. At present, the most urgent and most important measure is to improve the audit market. The field concentration degree, establish the oligopoly monopoly audit market structure, make big and strong Chinese accounting firm, thus avoid excessive competition, improve the audit quality and market competition efficiency, realize the optimal allocation of resources, and solve the deep structural problems existing in the Chinese audit market from the root.
On the whole, the main innovations of this paper are as follows: firstly, this paper systematically analyzes the excessive competition in China's audit market by using the theory of industrial organization and its SCP analysis framework.

【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2008
【分类号】：F224;F239.4

【引证文献】