基于贝恩分类法对我国审计市场集中度及竞争状况分析

本文采用2002～2009年期间的数据,通过市场集中度指标和贝恩分类法衡量我国注册会计师审计市场结构及其竞争状况。结果表明,我国注册会计师审计市场集中度不断提高,已经由竞争型进入低集中寡占型。但是国际＂四大＂在我国审计市场占有率的大幅提高,且有继续扩展的垄断态势,国内所仍处于竞争型。因此,有必要通过国内所提升服务质量,以及政府和相关部门协作来推动合并重组,进行品牌建设,以此提高国内所的竞争力。

Analysis on Audit Market Concentration and Its Competition in China Based on Bain Classification

Based on the data taken in 2002-2009,through the market concentration index and Bain classification,the paper measures the structure of the CPA audit market and its competition.？The results show that with the ever-increasing market concentration,the audit of CPA has entered a low concentration state of competitive oligopoly.The reason is that international ＂Big Four＂ audit market share in China increased dramatically,and they continue to expand their monopoly,still in the competitive state domestically.？Therefore,it is necessary to improve the quality of domestic services as well as collaboration with the government and relevant departments to promote the merger and reorganization,brand building,in order to raise the competitiveness domestically.