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我国证券审计市场现状----基于产业组织理论视角分析
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    自从美国学者Zeff和Fossum1967年的开创性研究以来,国内外采用产业组织理论分析审计市场的文章便层出不穷。本文从马歇尔有效竞争理论出发,结合可竞争市场理论和传统产业组织理论哈佛学派SCP(“结构--行为--绩效”)分析框架对我国证券审计市场进行研究。通过分析2005-2007年间我国证券审计市场的规模经济、市场结构、进入壁垒、审计市场行为与公共政策对审计市场的影响,探讨我国审计市场现状以及为实现有效竞争的市场目标应采取的公共政策。
    本文认为我国证券审计市场具有以下特点:
    (1)     初步实现了规模经济,但规模经济不明显。
    (2)     进入壁垒逐渐提高,已取消了部分不合理壁垒。
    (3)     以客户数量计算的市场集中度偏低,国内所与“四大”所的差距在缩小。
    (4)     证券发行制度存在不合理,注册会计师审计责任仍待完善。
    (5)     事务所变更较频繁。事务所变更率与上市公司资产规模没有明显相关关系。个别会计师事务所客户流失率较大,经营不够稳健。IPO市场会计师事务所的声誉优势初步显现,并有提高的趋势。会计师事务所合并现象频发,其背后是一系列文件的颁布,部分会计师事务所所存在应急性合并的现象。
    为达到有效竞争的市场目标,需要在公共政策方面进行完善,引导事务所完善内部治理,稳健经营,逐步构建寡占型的审计市场结构。同时,应逐步构建合理的进入壁垒,完善注册会计师的法律责任。在引导会计师事务所良性竞争方面,应充分发挥中国注册会计师协会的作用,促进各会计师事务所建立良好的市场声誉,并应发挥注册会计师协会在行业专门化投资和审计技术提高方面的作用。 [英文摘要]:     After Zeff and Fossum’s original work at 1967,many academics began to draw on Industrial organization theory to explain audit market. This dissertation intends to explain the whole audit market.The framework of this dissertation is based on Effective competition theory、Contestable markets theory and Havard school’s SCP(Structure-Conduct-Performance) theory.By analysing securities auditing market’s scale economy,market structure,entry barriers,market behaviors and public policies,I intend to analyse the status quo of the audit and tentatively put forward some suggestions.
    Chinese securities auditing market’characters can be concluded as belows:
    (1) It seems the market have realized scale economy,though it’s not very significant.
    (2) Entry barriers have been raised gradually while some entry barriers have been abolished.
    (3) Concentration degree of securities auditing market is not very high.The gap in scale between domestic accounting firms and Big4 is decreasing.
    (4) Changing auditors is very frequent.The changing ratio does not has a significant correlation with listed companys’ assets size.Some accounting firms lost a great deal of their clients,which means they probablely do not maintain a stable operation. In IPO market, accounting firms’ reputation begins to exert influence.And it is becoming more and more influential.Many accounting firms merged as a result of some provisions issued,and some accounting firms just rushed into merging. 
    To abtain an effective competition,we need to improve the public policies,and guide the accounting firms to enforce internal governance and stable operation. It is necessary to construct an oligarchy market structure. Appropriate entry barriers and independent auditing responsibility are also important.The CICPA is expected to play an important role in helping accounting firms to make industry specialization investment and improve audit technology,which will help them to build good reputation and competition. [参考文献]:     英文文献:
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