中国注册会计师行业的规模经济效应研究

大型会计师事务所具有规模优势,但规模优势并非无处不在,它主要体现在大客户市场上。本文从资产专用性、产品异质、合约范围经济三个角度对其进行了探讨。在我国注册会计师行业,“四大”在大客户市场上表现出明显的规模经济效应,本土事务所则呈现出规模不经济的状态。制约本土大型事务所规模经济效应发挥的主要原因包括:准入管制、价格管制、监管当局的不信任、事务所内部管理混乱以及缺乏国际经验。

The Effects of Scale Economy of Chinese CPA Industry

Big CPA firms have the advantage of scale economy,but the scale economy,which mainly appears in the large market segment,doesn't exist everywhere.This paper has made a discussion of the scale advantage of big CPA firms from the aspects of asset specificity,product differentiation and contract scope economy.In the CPA industry of china,"big 4" shows obvious effects of scale economy in the large market segment,but native CPA firms show scale diseconomy.The main reasons for scale diseconomy of native CPA firms include:regulation of entry permission and price,distrust of regulation authority,disorder of inner management and lack of international experience.