我国A股审计市场结构研究
发布时间：2018-09-08 17:08
【摘要】： 注册会计师审计是资本市场中不可或缺的一个重要环节,它可以提高财务报告的可信性,降低交易双方的信息风险,从而使经济资源得到有效的配置。如果注册会计师未能对财务报告进行公允审计,其审计意见也就没有价值可言。按照产业组织理论“结构—行为—绩效”的范式,审计产品作为会计师事务所供给行为的最终结果必然受到其市场结构的深刻影响。因此,市场结构可以成为研究审计市场竞争状况以及审计效率、审计质量等相关问题的突破口。 本文在回顾有关审计市场结构研究的基础上,以产业组织理论为支撑,并将其运用于审计市场中。接着,运用市场集中度指标对我国2003-2005年A股审计市场结构进行分析,并对这些变化进行尝试性的解释。最后,针对我国审计市场结构存在的问题,从政府权威和完善事务所自身措施两个方面对构建我国寡占型审计市场结构进行了初步探讨。 本文的主要观点与创新之处在于:(1)研究了整个A股审计市场结构的变化,特别分析了国际“四大”在“十大”中的市场份额变化,发现经过多年国内所的合并重组,国内所并没有使集中度进一步提高,相反是外资所导致了集中度的提高;(2)通过研究“十大”的客户平均资产规模,发现国际“四大”主要依靠审计资产规模大的上市公司来扩大市场份额,而国内会计师事务所主要依靠争取更多数量的上市公司来占有市场份额;(3)从动态分析,发现事务所换位频繁,说明市场竞争激烈,大型事务所的竞争优势尚不稳定;(4)研究各行业审计市场的集中度和我国A股审计市场的地域性特征,发现我国审计市场还未凸现出明显的行业特征。而地域性特征在很大程度上决定了各个行业中会计师事务所很难形成自己的行业专长优势。
[Abstract]:CPA audit is an indispensable link in the capital market. It can improve the credibility of financial reports, reduce the information risk of both sides of the transaction, so that economic resources can be effectively allocated. If CPA fails to conduct fair audit of financial report, its audit opinion has no value. According to the paradigm of "Structure-Behavior-Performance" in industrial organization theory, the final result of audit products as the supply behavior of accounting firms is bound to be deeply influenced by its market structure. Therefore, the market structure can be a breakthrough in the study of audit market competition, audit efficiency, audit quality and other related issues. On the basis of reviewing the research on the structure of audit market, this paper takes the theory of industrial organization as the support and applies it to the audit market. Then, the market concentration index is used to analyze the structure of A share audit market in China from 2003 to 2005, and a tentative explanation of these changes is given. Finally, in view of the problems existing in the audit market structure of our country, this paper discusses the construction of the oligopolistic audit market structure from two aspects of the government authority and the perfection of the firm itself. The main ideas and innovations of this paper are as follows: (1) this paper studies the changes of the structure of the A-share audit market, especially analyzes the market share changes of the "Big four" in the "Ten", and finds out that after many years of merger and reorganization of domestic institutions, Instead of increasing the concentration rate further, foreign investment has led to an increase in the concentration degree. (2) by studying the average asset size of the "Top Ten" customers, It is found that the international "big four" mainly rely on the listed companies with large audit assets to expand their market share, while the domestic accounting firms mainly rely on more listed companies to occupy the market share; (3) from the dynamic analysis, The frequent turnover of firms indicates that the market competition is fierce and the competitive advantage of large firms is not stable. (4) the concentration of audit market in various industries and the regional characteristics of A-share audit market in China are studied. Found that the audit market in China has not highlighted the obvious characteristics of the industry. To a large extent, regional characteristics determine that accounting firms are difficult to form their own expertise in various industries.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F832.51;F239.65
本文编号：2231148
[Abstract]:CPA audit is an indispensable link in the capital market. It can improve the credibility of financial reports, reduce the information risk of both sides of the transaction, so that economic resources can be effectively allocated. If CPA fails to conduct fair audit of financial report, its audit opinion has no value. According to the paradigm of "Structure-Behavior-Performance" in industrial organization theory, the final result of audit products as the supply behavior of accounting firms is bound to be deeply influenced by its market structure. Therefore, the market structure can be a breakthrough in the study of audit market competition, audit efficiency, audit quality and other related issues. On the basis of reviewing the research on the structure of audit market, this paper takes the theory of industrial organization as the support and applies it to the audit market. Then, the market concentration index is used to analyze the structure of A share audit market in China from 2003 to 2005, and a tentative explanation of these changes is given. Finally, in view of the problems existing in the audit market structure of our country, this paper discusses the construction of the oligopolistic audit market structure from two aspects of the government authority and the perfection of the firm itself. The main ideas and innovations of this paper are as follows: (1) this paper studies the changes of the structure of the A-share audit market, especially analyzes the market share changes of the "Big four" in the "Ten", and finds out that after many years of merger and reorganization of domestic institutions, Instead of increasing the concentration rate further, foreign investment has led to an increase in the concentration degree. (2) by studying the average asset size of the "Top Ten" customers, It is found that the international "big four" mainly rely on the listed companies with large audit assets to expand their market share, while the domestic accounting firms mainly rely on more listed companies to occupy the market share; (3) from the dynamic analysis, The frequent turnover of firms indicates that the market competition is fierce and the competitive advantage of large firms is not stable. (4) the concentration of audit market in various industries and the regional characteristics of A-share audit market in China are studied. Found that the audit market in China has not highlighted the obvious characteristics of the industry. To a large extent, regional characteristics determine that accounting firms are difficult to form their own expertise in various industries.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F832.51;F239.65
【引证文献】
相关硕士学位论文 前2条
1 郝文娟;我国上市公司审计市场集中度研究[D];北京化工大学;2011年
2 高天洁;我国审计市场结构研究[D];苏州大学;2009年
，本文编号：2231148
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