审计市场集中度对市场绩效的影响——基于2002-2012中国证券市场的实证分析  

An Empirical Research on the Influence of the Concentration of Chinese Securities' Audit Market to Market Performance

作　　者：庄飞鹏[1] 韩慧林[2] 

机构地区：[1]中央财经大学会计学院 [2]中央财经大学商学院

出　　处：《科学决策》2014年第5期58-71,共14页Scientific Decision Making

摘　　要：通过对我国证券审计市场集中度的变化过程进行分析,发现证券审计市场集中度的提升主要是由于准入政策调整所致,市场机制并没有起到显著作用。但政府对证券审计市场准入条件的及时调整有效地缓解了集中度徘徊不前的状况。通过实证检验,进一步明确了集中度的提升有利于提高审计市场绩效,可以在一定程上缓解证券审计市场收费偏低、质量不高的问题。据此,文章提出要依靠政策与市场机制进一步提高审计市场集中度,同时加强对会计师事务所的监管。Through the analysis of concentration change of securities auditing market in China,the paper finds rising of securities audit market concentration depend on the audit market access qualifications. The market mechanism does not play a role. Through empirical testing,it further finds higher degree of concentration is beneficial to improve the audit market performance,ease low charges of securities auditing market,raise audit quality. Then it is necessary to continue to improve the concentration depending on the access qualifications and market mechanism. At the same time,it is also necessary that Government strengthens the supervision of CPA firms

关 键 词：集中度 市场绩效 审计收费 审计质量 

分 类 号：F23[经济管理—会计学]