进入壁垒、生产能力扩张与证券审计市场的竞争  

The Entry Barriers,Expansion of Capacity and the Competition in Audit Market

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：《经济管理》2008年第23期39-44,共6页Business and Management Journal ( BMJ )

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)。

摘　　要：本文从产业组织的视角,利用2001～2005年我国A股审计市场的面板数据,分析了进入壁垒、生产能力扩张这两种竞争因素对我国证券审计市场竞争的影响。结果表明,2000年后证券审计市场政策性进入壁垒提高后,短期内证券审计市场价格竞争有所削弱。但在长期,外生的需求增长导致各事务所生产能力快速扩张,使得市场竞争加剧。从整个研究时期看,进入壁垒提高带来的"减缓竞争"效应仍大于生产能力扩张带来的"竞争效应"。This article analyzes the impact of the entry barriers and expansion of capacity on audit market using the panel date in the period of 2001--2005 through the perspective of industrial organization. Evidence found the entry barrier due to regulation appears to have had a short term effect on reducing the competition, But in the long term the increase of demand willl induce incumbent＇s expansion of capacity. In general, the impact of improvement of entry barriers on competition of audit market is still stronger than the impact of competition effect resulted in expansion capacity in audit market.

关 键 词：进入壁垒 生产能力扩张 价格竞争 

分 类 号：F239.221[经济管理—会计学]