事务所行业专门化缘起研究——基于经济学视角的分析  

Study on the origin of industry specialization of accounting firms——A analysis from the economics perspective

作　　者：胡南薇[1] 曹强[2] 

机构地区：[1]中国矿业大学(北京)管理学院 [2]中央财经大学会计学院

出　　处：《中国注册会计师》2013年第2期62-68,3,共7页The Chinese Certified Public Accountant

基　　金：国家自然科学基金(71102126);中国矿业大学(北京)"中央高校基本科研业务费专项资金"(项目号:2009QG01)的阶段性成果;教育部人文社会科学重点研究基地重大项目(10JJD630003);中央财经大学"211工程"重点学科建设项目;北京市教育委员会共建项目专项资助

摘　　要：审计市场中行业专门化的起源和发展具有深刻的经济基础。首先,行业专门化经营模式的形成是分工及专业化和知识积累在审计市场发展过程中的必然趋势。其次,竞争加剧和风险加大的特定市场背景成就了行业专门化经营模式的广泛应用和兴起。基于经济学视角的缘起分析进一步厘清了行业专门化产生的内在机理,不仅为我国审计市场实施行业专门化经营模式奠定了理论基础,也为后续的实证研究提供了理论依据。The origin and development of industry specialization in audit market are deeply rooted in economics.Firstly,the formation of the operation model of industry specialization is an inevitable trend driven by the audit market's division of labor,specialization and accumulation of knowledge in the development course of audit market.Furthermore,the specific market environment of ever-increasing competition and risks contribute to the wide application and rise of this operational model.The analysis on the origin from the economics perspective further clarifies the inherent mechanism of the emergence of industry specialization.It not only builds a theoretical foundation for the operation model of industry specialization in the audit market in China,but also provides theoretical basis for future empirical research.

关 键 词：行业专门化 分工及专业化 知识积累 战略管理观 现代风险导向审计 

分 类 号：F239.4[经济管理—会计学]