| 我国A股审计市场集中度的静态与动态分析 |
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| 引用本文： | 彭桃英,刘继存.我国A股审计市场集中度的静态与动态分析[J].中央财政金融学院学报,2008,4(1):86-91. |
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| 作者姓名： | 彭桃英 刘继存 |
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| 作者单位： | 湖南大学会计学院 长沙410079 |
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| 基金项目： | 国家社会科学基金项目《独立审计的行为经济学研究》(07BJY030)的阶段性成果 |
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| 摘 要： | 本文从静态结构变化和动态换位两个角度对2003-2005年我国A股审计市场集中度及其变化进行了研究。结果发现:(1)我国近几年来审计市场集中度的提高是由外资所的增大引起的,并非国内所合并的结果;(2)事务所换位频繁,表明的是审计市场竞争激烈,国内大型事务所的竞争优势不太明显。因此,要保证我国独立审计的质量和效率,A股审计市场结构还有待进一步的优化。
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| 关 键 词： | 审计市场结构 市场集中度 会计师事务所规模 |
| 文章编号： | 1000-1549（2008）01-0086-06 |
| 收稿时间： | 2007-11-01 |
| 修稿时间： | 2007年11月1日 |
A Static and Dynamical Analysis on the Concentration of the Audit Market in China |
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| PENG Tao-ying,LIU Ji-cun.A Static and Dynamical Analysis on the Concentration of the Audit Market in China[J].Journal of Central University of Finance & Economics,2008,4(1):86-91. |
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| Authors: | PENG Tao-ying LIU Ji-cun |
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| Institution: | PENG Tao-ying LIU Ji-cun |
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| Abstract: | In this paper,the change of the concentration of the audit market from 2003 to 2005 in China has been studied by the Static and dynamical analysis.The results showed that change was caused by the foreign CPA firms in china,not by the merge of the demestic ones,and the frequent change of their ranks was caused by rival in the audit market.Therefore,the advantage of the demestic CPA firms is lacking and it is necessary to build a more proper audit market structure to improve audit quality and audit efficiency. |
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| Keywords: | Audit market structure Concentration of the audit market Scale of CPA firms |
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