我国会计师事务所竞争态势及发展趋势  

Research on the Competitive Situation and Development Trend of Accounting Firm in China

作　　者：张庆利[1] 

机构地区：[1]蚌埠学院经济与管理系,安徽蚌埠233030

出　　处：《重庆理工大学学报（社会科学）》2013年第2期24-28,46,共6页Journal of Chongqing University of Technology（Social Science）

摘　　要：我国会计事务所规模与竞争态势因市场不同而差异较大,整个会计事务所行业的集中度不高,基本上还处于低层次竞争型的市场结构,但在上市公司审计这一细分市场达到了产业经济学意义上的垄断。同时各省的会计师事务所总体上与本地的经济发展能够协调发展。优质的注册会计师资源向经济发达的地区集中,并且这种集聚趋势今后还将持续。China＇ s accounting firm size and the competitive situation are quite different due to the dif- ferent markets. Throughout the accounting firm industry, concentration is not high, which is basically still in the bottom level of competitive market structure, but audit listed companies in this market seg- ment has reached the monopoly on the meaning of industrial economics. Accounting firms generally are able to coordinate with local economic development. Quality certified public accountants resources are concentrated to the economically developed areas, and this gathering trend will continue in the future.

关 键 词：会计师事务所 行业集中度 竞争态势 

分 类 号：F239[经济管理—会计学]