中国独立审计市场结构与市场绩效的实证分析  

Positive analysis of Chinese independent market structure and market performance

作　　者：吴粒[1] 赵秀梅[1] 张明喜[2] 

机构地区：[1]沈阳工业大学管理学院 [2]中南财经政法大学财税学院,武汉430060

出　　处：《沈阳工业大学学报》2007年第1期115-120,共6页Journal of Shenyang University of Technology

摘　　要：试图采用实证分析的方法来研究独立审计市场结构是否是影响独立审计市场绩效的主要原因以及二者之间的关系.以SCP理论为基础研究了我国独立审计市场结构和市场绩效的关系,并以2003年年报审计的数据为基础进行实证分析,认为当前我国的独立审计市场所形成的特有的外资垄断与恶性竞争并存的局面,严重地影响了独立审计市场的绩效,并指出事务所之间的合并是改善当前独立审计市场结构的最佳手段.The positive analysis method is used to study the major causes of the effects of independent audit market structure on the independent audit market performances, and the relationship of the market structure and the market performances, based on the SCP theory and the data of the annual reports audited of 2003. The conclusion is that the performances of the Chinese independent audit market are seriously affected by the co-existence of the oligopoly of foreign-funded audit institutions and vicious competition among the domestic institutions and that the merging of the institutions in the best way to solve the said problems.

关 键 词：SCP模式 独立审计市场 市场结构 市场绩效 实证分析 

分 类 号：F239.43[经济管理—会计学]