| 我国审计市场有效竞争问题探讨 |
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| 引用本文： | 杨永淼,胡继连,董雪艳.我国审计市场有效竞争问题探讨[J].财会通讯,2006(3). |
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| 作者姓名： | 杨永淼 胡继连 董雪艳 |
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| 作者单位： | 山东农业大学经管学院 山东泰安271018 |
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| 摘 要： | 笔者认为,我国注册会计师行业产业组织架构的不合理,市场结构的不完善,注册会计师行业产业组织呈现为事务所竞争的非有效性。审计市场上何种竞争是有效的,如何实现审计市场的有效竞争,本文从我国当前注册会计师行业产业组织现状入手,尝试对这些问题进行探讨。
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| 关 键 词： | 注册会计师行业 产业组织 有效竞争 市场结构 |
Reasearch on Effective Competition in Chinese Audits Market |
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| Yang Yongmiao Hu Jilian Dong Xueyan.Reasearch on Effective Competition in Chinese Audits Market[J].Communication of Finance and Accounting,2006(3). |
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| Authors: | Yang Yongmiao Hu Jilian Dong Xueyan |
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| Abstract: | the authors thinks that Chinese CPA industrial organization construction is irrational and the market structure is imperfect, and accounting firms present for the ineffective competition. This article begins from Chinese CPA industrial organization present situation, attempts to discuss on what kind of competition in the market is effective and how to realize effective competition in audits market |
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| Keywords: | CPA industry Industrial organization Effective competition Market structure |
| 本文献已被 CNKI 等数据库收录！ |
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