证券审计市场集中度及对审计质量的影响  

An Empirical Research on the Concentration of Chinese Securities' Audit Market and Its Affect of Audit Quality

作　　者：庄飞鹏[1] 李晓慧[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《中央财经大学学报》2014年第5期60-68,共9页Journal of Central University of Finance & Economics

基　　金：中国注册会计师协会重点课题"非审计业务拓展框架及其指导意见研究"(项目批准号:2011-D-2);北京市教育委员会共建项目;北京市会计类专业群(改革试点)建设项目;中央财经大学"211工程"重点学科建设项目;中央财经大学2011协同创新重点培育项目"注册会计师行业发展"

摘　　要：通过分析我国证券审计市场集中度变化趋势与历次证券审计市场准入政策调整,发现证券审计市场集中度变化具有明显的政策诱导性,在几次准入政策调整过程中,集中度呈现阶段性的跳跃式上升趋势,但在两次政策调整之间,证券审计市场依靠市场机制却无法持续提高集中度,甚至还可能导致下降;通过实证检验,进一步明确了提高集中度有利于提高审计质量,缓解目前审计市场收费偏低、过度竞争、质量低下的状况,并提出今后应依靠市场机制来促使审计集中度持续提升。Through the analysis of the change process of the China＇s securities audit market concentration and access policy adjustment, we found： the securities audit market concentration degree has obvious policy inducing properties. On the process of several times＇ adjustment the concentration shows a rising trend of leaping stages, but in between the two policy adjustments, the concentration unable to continue rising and even may Declines by market competitive. Through empirical testing, further enhance of the degree of concentration is conducive to improve the quality of audit and to ease the current audit market condition of low charges, excessive competition and low quali- ty. Then it is necessary to continue to improve the concentration, but we should cultivate excellent securities＇ audit market mechanisms to further improve file audit market for prompting continually the concentration.

关 键 词：集中度 审计收费 审计质量 

分 类 号：F239.22[经济管理—会计学]