会计师事务所竞争策略选择  

Competition Choice of Accounting Agency

作　　者：李眺[1] 

机构地区：[1]上海财经大学国际工商管理学院,上海200433

出　　处：《山西财经大学学报》2008年第7期111-118,共8页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金青年项目"审计质量的保障机制研究:一个产业组织的视角"(项目批准号:70503018)的阶段性成果

摘　　要：从产业组织的角度,对A股审计市场中会计师事务所的竞争策略选择进行了实证研究。研究结果表明,尽管A股审计市场表现出更为集中的趋势,但没有削弱审计市场的竞争,为了避开日趋激烈的价格竞争,国际"四大"和国内"四大"等大型事务所均采取了声誉策略,以实现产品的差异化,但大型事务所市场份额的增加并未导致其形成更强的市场势力。因此,对于当前审计市场结构的日趋集中不必过分担忧,监管层"做大做强"的政策扶持会促进审计市场的健康发展。This paper empirically study the competition strategy of accounting agency in Chinese security audit market from the perspective of industrial organization. The author finds the concentration ration of audit market become more and more higher, but it doesn＇t go against the competition of audit market. In order to avoid the price competition, the big accounting agencies such as Big4 adopt the reputation strategy to realize product differentiation. Moreover, the market share increase of large accounting agency didn＇ t result in stronger market power.

关 键 词：会计师事务所 竞争策略 声誉 市场势力 

分 类 号：F23[经济管理—会计学]