寡头竞争型审计市场的培育及其影响分析

本文运用新制度经济学原理,借鉴注册会计师职业发达国家的经验,提出我国应该借助非市场力量推动注册会计师事务所的合并,在审计市场上培育寡头型事务所,从而强化审计师的独立性,提高审计质量。寡头竞争型的审计市场并没有扼制事务所之间的竞争,而是将部分竞争行为内部化,提升了审计市场竞争的层次和水平,即寡头型事务所在审计服务质量、服务效率和服务深度上进行更为有效的竞争。

Analysis of the Forming and Influence of the Oligopolistic Competition in the Audit Market

This paper suggests that our government should drive the merger of the accounting firms by non-market power,using for reference of developed countries' experience.Building up the oligarch accounting firm in China audit market can strengthen the auditors' independence and improve the audit quality.At the same time oligopolistic competition don't restrain the normal competition between the accounting firms.Oligopolistic competition just internalizes the some competition behavior and upgrades the level of the audit market competition.Oligarch accounting firms can compete effectively in audit quality,audit efficiency and audit depth.