中国内资会计师事务所合并效果研究——基于国际“四大”审计收费溢价的分析  

Study on the Effect of China's Local Accounting Firms Mergers——Based on the Audit Fee Premium of "Big Four"

作　　者：蔡春[1,2] 孙婷[1,2] 叶建明[1,2] 

机构地区：[1]西南财经大学会计学院,611130 [2]纽约城市大学,11200

出　　处：《会计研究》2011年第1期83-89,96,共7页Accounting Research

基　　金：西南财经大学"211工程"三期项目资助

摘　　要：近年来,我国注册会计师行业管理部门颁布了一系列政策法规,大力鼓励内资事务所进行合并以实现行业做大做强的目的。本文比较分析了2002-2008年内资事务所和"四大"审计收费情况,发现经历第一轮合并浪潮后审计收费溢价仍在不断增加。针对这一现象,我们深入挖掘了其内在原因,总结了经验教训,并结合相关部门2009年以来一系列最新措施,对已经拉开帷幕的新一轮的内资事务所合并提出了对策建议。Recently,in order to relieve the crisis of audit fee premium of four international big accounting firms('Big Four') and make china's audit industry become bigger and stronger,policy setters have committed to issuing series guiding principles to encourage China's local accounting firms to merge with each other.In our study,we investigate the audit fee of local accounting firms and 'Big Four' during the period of 2002 to 2008 and find that the audit fee premium of 'Big Four' is increasing.In this paper,we intend to dig root causes,make local accounting firms learn from experience,as well as offer suggestion for the ongoing merging surge of local accounting firms.

关 键 词：会计师事务所 合并 审计收费溢价 

分 类 号：F239.4[经济管理—会计学]