基于种群竞争模型的中外会计师事务所竞争均衡分析及实证检验

我国审计市场的发展状况表明垄断型和过度竞争型的市场不利于审计行业的健康发展,前者不利于公平竞争、审计质量提高,后者则不利于提高审计效率、规模经济.目前,审计市场上的绝大多数优质客户资源被国外会计师事务所占据,国内会计师事务所在同其竞争时处于劣势地位.因此,提高本土会计师事务所的市场占有率,进而规范审计市场的竞争态势就显得尤为重要.本文利用种群竞争模型分析了影响会计师事务所实现竞争均衡的重要因素,得出我国会计师事务所应当实行差异化经营,同时要在自身的优势领域保持持续竞争力的结论.

Competitive Equilibrium Analysis and Empirical Test on Chinese and Foreign Accounting Firms Based on Population Competition Model

Development situation of China＇s audit market suggests that monopoly and excessive competitive market is not conducive to the healthy development of China＇s audit industry, the former is not conducive to fair competition, improve the auditing quality, also can＇t meet the needs of the consumers. The latter is not conducive to improve the audit efficiency and economies of scale. Most of the high quality customer resources are occupied by foreign public accounting firms on the audit market, and domestic accounting firms are in a competitive disadvantage. Therefore, improving market share of the local ac- counting firms, so as to standardize audit market competition is particularly important. By using population competition model, this paper analyses the important factors influencing the public accounting firms to achieve competitive equilibrium, coming to the conclusion that public accounting firm in China shall implement differentiation and keep sustained competitive advantage in the field of its own advantages.