中国独立审计市场有效竞争论说  

Research on the Workable Competition of Chinese Independence Audit Market

作　　者：胡小卓[1] 朱青[1] 刘玉梅[1] 

机构地区：[1]湖南大学会计学院,长沙410079

出　　处：《华东交通大学学报》2004年第3期40-43,共4页Journal of East China Jiaotong University

摘　　要：中国目前独立审计市场上的过度竞争降低了审计质量,损害了社会公众利益,因此倡导有效竞争日益迫切.我们认为独立审计市场有效竞争是一种动态的、以审计质量为首要竞争规则、追求竞争效果和效率的竞争,并以合理的市场结构和市场行为为基础.实现独立审计市场有效竞争可以从市场结构、市场行为等方面着手.Excessive competition in the Chinese independence audit market reduces the audit quality and does harm to the interests of the social public. Therefore, it is an urgent thing for us to advocate the workable competition. we deem that workable competition of the independence audit market is a kind of dynamic competition which emphasizes on the principal rule—audit quality, is in pursuit of effect and efficiency of the competition and based on the rational market structure and market behavior .In order to realize the workable competition of the independence audit market, we can take actions from the aspects of the market structure and market behavior.

关 键 词：中国 独立审计市场 审计质量 有效竞争 竞争规则 

分 类 号：F239.22[经济管理—会计学]