我国审计市场类型分析及其启示

从市场中的“厂商”、“产品”、价格等要素来看,我国目前的审计市场显示为完全竞争市场。而根据福利经济学、信息经济学等对审计市场的分析,寡头垄断市场类型更适合理性的审计市场。结合国际上审计行业发展经验,本文认为,我国的审计市场类型将经历从完全竞争市场到寡头垄断市场的转变过程。在此基础上对市场类型转变过程中政府应给予的政策支持进行了探讨。

An Analysis of Audit Market Type in China and the Instruction

The auditing market in China is a perfect competition market now, judging from the market factor such as suppliers, products, price and so on. However, according to welfare economics and information economics, an oligopoly monopoly market should be most fit for auditing market. The development of international auditing trade also supports that. So the auditing market in China will also transfer from a perfect competition market to an oligopoly monopoly market. And in course of this transformation, the government should act positively and establish some new policies.