市场开放、产业竞争对中国会计服务业组织行为的影响

我国会计服务业开放以来,市场容量和市场结构发生了巨大变化。为加快提升我国会计服务业产业竞争力,政府部门已经接连出台相关文件。本文回顾了我国会计服务市场开放的历程,总结了当前市场的竞争状态和国际会计公司在中国发展的模式,重点剖析了当前垄断市场形态下对会计服务业组织本身的影响,以期在国际贸易救济框架下寻求有针对性的配套政策。本研究对会计服务业的垄断市场带来的产业组织行为进行了全面分析。研究表明,会计服务业的寡头垄断市场阻碍了现代会计服务业的整体进程;要提高产业竞争力,需要在贸易救济框架下实施多方面的政策梳理,以减缓严重失衡的垄断竞争市场态势。

The Impact on Accounting Organizational Behaviors in China :

After accession to the WTO,the market capacity and structure in accounting services in China have changed dramatically.Chinese government has issued a series of documents.This paper reviews the market opening process,summarizes the current competition in the market,and focuses on the impact on accounting services organization.We suggest that the oligopoly market hinders the overall process of modern accounting services.To improve industrial competitiveness,trade remedies need to be implemented under the framework of WTO.