| 我国注册会计师审计市场集中度与竞争态势分析 |
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| 引用本文： | 陈艳萍,杨淑娥.我国注册会计师审计市场集中度与竞争态势分析[J].审计与经济研究,2010,25(3). |
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| 作者姓名： | 陈艳萍 杨淑娥 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710061 |
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| 摘 要： | 从整个审计市场和证券审计市场两个角度对我国注册会计师审计市场集中度与竞争态势进行分析后发现,目前我国审计市场集中度与竞争态势因市场不同而各异.为提高我国审计市场的运行效率,促进审计市场健康有序地发展,我国必须优化审计市场结构;鼓励国内事务所优化重组,走规模化发展道路;增强国内事务所的核心竞争力,形成各类事务所各得其所、协调发展的良性发展格局.
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| 关 键 词： | 注册会计师审计 会计师事务所 审计市场 市场结构 市场集中度 竞争态势 |
An Analysis on CPA Audit Market Concentration and Its State of Competition in China |
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| CHEN Yan-ping.An Analysis on CPA Audit Market Concentration and Its State of Competition in China[J].Economy & Audit Study,2010,25(3). |
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| Authors: | CHEN Yan-ping |
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| Institution: | CHEN Yan-ping (School of Management,Xi\'an Jiaotong University,Xi\'an 710049,China) |
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| Abstract: | This paper analyses the concentration and competition of Chinese auditing market from two aspects of the entire audit market and the audit market of listed companies.The results show that the auditing market of listed companies has a higher degree of concentration compared with the entire audit market.To improve operating efficiency of the entire auditing market for a healthy and orderly development,we must optimize Chinese auditing market structure,encourage the optimization and restructuring of inter-dome... |
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| Keywords: | CPA auditing accountant firms auditing market market structure market concentration state of competition |
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