我国审计市场竞争状况分析  

Competition on Chinese Auditing Market

作　　者：雷雯[1] 

机构地区：[1]郑州大学商学院,河南郑州450001

出　　处：《常州工学院学报》2017年第1期50-54,72,共6页Journal of Changzhou Institute of Technology

摘　　要：从市场集中度的角度分析了我国审计市场的竞争状况,得出了我国的审计市场属于竞争型的结论,同时市场结构不稳定,市场竞争激烈。此外,分析了审计收费与审计市场劳动生产率的情况,发现我国审计市场的结构有待优化。Chinese auditing maket was analyzed from the perspective of market concentration.The findings showed that Chinese auditing maket is of the competive type with an unstable market stucture and intense competition.In addition,auditing fees and labor productivity were introduced,which led to the conclusion that the structure of Chinese auditing market should be optimized

关 键 词：审计市场竞争 市场集中度 审计收费 劳动生产率 

分 类 号：F239.22[经济管理—会计学]