| 我国审计市场规模经济研究 |
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| 引用本文： | 张利红. 我国审计市场规模经济研究[J]. 时代经贸, 2007, 5(11X): 99-100 |
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| 作者姓名： | 张利红 |
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| 作者单位： | 广东白云学院,广东广州 |
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| 摘 要： | 本文借助产业组织理论框架，采用规范研究的方法分析了我国审计市场规模经济的现状和存在的问题。研究结果发现，在我国审计市场上“四大”具有很强的规模效应，我国本土事务所的规模经济效应不明显。为了优化我国审计市场结构，作者提出了打造大型事务所和培育事务所的行业专长等政策建议。
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| 关 键 词： | 产业组织理论 审计市场 规模经济 |
Research on Scale Economy in Chinese Audit Market |
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| Zhang Lihong. Research on Scale Economy in Chinese Audit Market[J]. Economic & Trade Update, 2007, 5(11X): 99-100 |
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| Authors: | Zhang Lihong |
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| Affiliation: | Economy Department Guangdong Baiyun Institute Guangzhou Guangdong |
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| Abstract: | Using the framework of the industry organization theory and choosing the way of normative research, this article analyzes the current situation and problems of scale economy in Chinese audit market. The results are that Big 4 has strong scale economy and domestic auditor firms have weak scale economy. To optimize audit market structure in China, I put forward to cultivate big auditor firms and industry expertise. |
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| Keywords: | industry organization theory audit market scale economy |
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