中国审计市场结构优化问题研究  

Structure Optimization and Developing Strategy of China's Auditing Market

作　　者：晏青[1] 陶亚民[1] 

机构地区：[1]上海交通大学安泰管理学院经济与金融系,上海200052

出　　处：《安徽农业科学》2006年第2期390-392,共3页Journal of Anhui Agricultural Sciences

摘　　要：以集中度为市场结构的主要指标,对比分析了国内、外审计市场结构的特点,以及中国审计市场存在的问题,并结合实际提出了目前中国审计市场优化路径以及今后的发展趋势。We start with a review of developed countries＇ auditing market, including a comparison of the auditing market concentration degree in the USA, the UK and France, and an examination of the leading factors that impact the market concentration degree, namely, capital market maturity degree, centralization function of finance center, maturity of ＂Big Four＂ accounting firms＇ branches and network and government intervention. In the second part we analyze China＇s auditing market structure. The financial statement＇s quality is not satisfactory in China＇s capital market though the capital market structure is matched with the auditing market structure. According to the current situation, we put forward that the way- out for China auditing market to optimize its structure is to realize an oligarch market structure. At last we argue that the future intendancy of the industry is an integration of middle to small sized auditing firms into the ＂Big Four＂, or an acquisition of middle to small sized ones by large domestic auditing firms, which will lead to an improvement of the position of different participants in the market. We also point out that the government＇ s centralized leadership is necessary, and only the combination of government regulation and market can ensure the achievement of an oligarch market structure.

关 键 词：审计市场 市场集中度 市场结构 结构优化 寡占型结构 

分 类 号：F810.2[经济管理—财政学]