中国证券审计市场集中度研究
发布时间：2018-12-29 13:53
【摘要】： 随着我国会计师事务所脱钩改制的完成和会计师事务所大规模合并重组,中国审计市场结构发生了较大的变化。这使人们不得不关注这样一些问题:我国证券审计市场集中度如何?发展要求是什么? 本文在获取1997年至2005年中国证券审计市场资料的基础上,运用本研究建立的市场集中度评价模型对我国的证券审计市场集中程度进行研究,认为当前我国证券审计市场集中度比较低,但总体呈现上升的趋势。这一结果对证券审计质量的提高会有一定的积极影响。通过对比分析美国、法国审计市场的集中程度,本文认为造成我国当前证券审计市场集中度较低的原因在于审计需求、历史原因、文化传统、法规体系和业务结构等五方面。同时,本文通过比较分析提出我国应构建寡占型审计市场结构的观点;通过建立中国证券审计市场集中度的最优数量模型,得出我国证券审计市场集中度的最优值,借以评价当前我国证券审计市场集中度离最优数量值还有较大差距。这一结论指出了我国证券审计市场应朝着提高集中度的方向努力。为此,本文提出了五点政策建议以提高我国证券审计市场集中度,以此满足建立一个成熟稳健的证券审计市场的现实需求。
[Abstract]:With the completion of the decoupling and restructuring of accounting firms in China and the large-scale merger and reorganization of accounting firms, the structure of the audit market in China has undergone great changes. This makes people have to pay attention to the following questions: what is the concentration of the securities audit market in China? What are the development requirements? On the basis of obtaining the data of China's securities audit market from 1997 to 2005, this paper uses the market concentration evaluation model established in this study to study the degree of concentration of China's securities audit market. It is believed that the concentration of securities audit market in China is low, but the overall trend is rising. This result will have certain positive influence on the improvement of securities audit quality. By comparing and analyzing the degree of concentration of American and French audit markets, this paper argues that the reasons for the low concentration of the current securities audit market in China lie in five aspects: audit demand, historical reasons, cultural tradition, legal system and business structure. At the same time, this paper puts forward the viewpoint that our country should construct the structure of oligopoly audit market through comparative analysis. By establishing the optimal quantitative model of the concentration degree of China's securities audit market, the optimal value of the concentration degree of China's securities audit market is obtained, so as to evaluate that there is still a big gap between the concentration degree of China's securities audit market and the optimal quantity value. This conclusion points out that China's securities audit market should strive to improve the concentration. Therefore, this paper puts forward five policy suggestions to improve the concentration of China's securities audit market, so as to meet the practical needs of establishing a mature and stable securities audit market.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F832.51
本文编号：2394914
[Abstract]:With the completion of the decoupling and restructuring of accounting firms in China and the large-scale merger and reorganization of accounting firms, the structure of the audit market in China has undergone great changes. This makes people have to pay attention to the following questions: what is the concentration of the securities audit market in China? What are the development requirements? On the basis of obtaining the data of China's securities audit market from 1997 to 2005, this paper uses the market concentration evaluation model established in this study to study the degree of concentration of China's securities audit market. It is believed that the concentration of securities audit market in China is low, but the overall trend is rising. This result will have certain positive influence on the improvement of securities audit quality. By comparing and analyzing the degree of concentration of American and French audit markets, this paper argues that the reasons for the low concentration of the current securities audit market in China lie in five aspects: audit demand, historical reasons, cultural tradition, legal system and business structure. At the same time, this paper puts forward the viewpoint that our country should construct the structure of oligopoly audit market through comparative analysis. By establishing the optimal quantitative model of the concentration degree of China's securities audit market, the optimal value of the concentration degree of China's securities audit market is obtained, so as to evaluate that there is still a big gap between the concentration degree of China's securities audit market and the optimal quantity value. This conclusion points out that China's securities audit market should strive to improve the concentration. Therefore, this paper puts forward five policy suggestions to improve the concentration of China's securities audit market, so as to meet the practical needs of establishing a mature and stable securities audit market.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F832.51
【引证文献】
相关期刊论文 前1条
1 翟一花;;中国审计市场集中度对审计质量的影响[J];经济研究导刊;2010年07期
相关硕士学位论文 前4条
1 李喜燕;审计市场集中度与审计质量相关性研究[D];北京工商大学;2010年
2 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
3 高天洁;我国审计市场结构研究[D];苏州大学;2009年
4 杜书英;审计市场结构与审计质量相关性研究[D];沈阳理工大学;2012年
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