中国审计市场效率研究

发布时间：2018-06-10 10:20

本文选题：审计市场 + 审计市场效率　；参考：《华中科技大学》2008年硕士论文

【摘要】： 审计市场的产生和发展是资本市场发展到一定阶段的必然要求。审计市场效率的高低,不仅关系到审计行业自身的兴衰存亡,还直接影响到资本市场资源的合理配置。就我国现状而言,如何正确认识我国现行审计市场制度安排的合理化程度,识别阻碍审计行业良性发展的因素,进而有力的推动资本市场的健康发展,无疑是一项迫切需要解决的、与规范我国市场经济运行秩序息息相关的重大课题。本文由审计市场的定义引出了审计市场效率的概念及其衡量标准,参考国内外研究现状,结合我国特定审计环境和制度背景,对我国审计市场效率的现状进行了考察和分析比较,主要采用的是经验论证方法,以我国最近几年审计市场中的有关上市公司审计购买方和提供方的公开披露数据为基础,逐一对各研究假设进行检验,研究假设是指:一、优质即优价;二、优质将获得高的市场份额,从而对我国审计市场效率状态做出比较客观的评价。在本文最后一章,对上述论文核心部分的实证检验和分析进行了简要的归纳和总结,给出了研究结论和研究建议。研究结论是我国的审计市场总体上是有效率的;研究建议是指最大限度的激励和约束审计服务的购买方和提供方自发的追求高质量审计,政府恰当的协调好政府管制和市场调节之间的关系。
[Abstract]:The emergence and development of the audit market is an inevitable requirement for the capital market to develop to a certain stage. The efficiency of audit market is not only related to the rise and fall of audit industry itself, but also directly affects the rational allocation of capital market resources. As far as the present situation of our country is concerned, how to correctly understand the rationalization degree of the system arrangement of our country's current audit market, identify the factors that hinder the sound development of the audit industry, and then promote the healthy development of the capital market. Undoubtedly, it is an urgent need to solve, and is closely related to standardizing the operation order of market economy in China. This paper introduces the concept of audit market efficiency and its measurement standard from the definition of audit market, and refers to the current research situation at home and abroad. Combined with the specific audit environment and system background of our country, this paper makes an investigation and analysis on the present situation of the efficiency of the audit market in our country, and mainly adopts the empirical demonstration method. Based on the public disclosure data of audit buyers and providers of listed companies in the audit market of China in recent years, the research hypotheses are tested one by one. The research hypotheses are: first, good quality is the best price; second, In the last chapter of this paper, the empirical test and analysis of the core part of the above thesis are briefly summarized and summarized. The conclusions and suggestions are given. The conclusion of the study is that the audit market in China is generally efficient, and the research suggestion is to maximize incentives and constraints for the buyers and providers of audit services to pursue high-quality audit spontaneously. The government properly coordinates the relationship between government regulation and market regulation.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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