资源控制权、控制权收益与会计师事务所合并  

Impact of control rights of the client's list,private benefits of control rights on audit firm's merger

作　　者：谭燕[1] 

机构地区：[1]中山大学管理学院,510275

出　　处：《会计研究》2006年第6期41-47,共7页Accounting Research

基　　金：国家自然科学基金重点项目《产权保护导向的会计控制研究》(项目批准号70532003);教育部人文社会科学《审计市场资源配置与审计师行为研究》项目(项目号05JA790085);广东省自然科学基金项目《审计师行为与审计供求关系:基于中国审计市场的检验》(项目号0501040)的阶段性研究成果.

摘　　要：本文试图探讨产权对会计师事务所合并的影响。考察会计师事务所的产权关系,可以发现,由审计市场供求关系诱发的资源控制权的个人化,为大股东建立以资源控制权为导向的利益分配机制提供了机会。由于控制权主体的控制权收益的补偿成为谈判的条件之一,从而增加了合并的难度,因此控制权收益的补偿成为事务所合并的主要障碍。This paper discusses the impact of property rights on merger of CPA firms.Research on property rights of CPA firms in China,this study found that ownership of the list of clients by auditor themselves otherwise firms inducing by auditor-CPA firm-client relationship provides opportu- nity for major shareholders of CPA firms to build profit sharing schemes dominating by control rights of the client's list for their own benefits.The study conclude that compensation for private benefits of control rights becomes one of terms of bargaining in merger,it increases the difficult of merger,and will be a major obstruct for success of CPA firm's merger.

关 键 词：会计师事务所 合并 客户资源个人化 资源控制权 控制权收益 

分 类 号：F233[经济管理—会计学]