【作者】 赵保卿； 张月琴；

【机构】 北京工商大学商学院；

【摘要】 目前我国资本市场正在迅速发展,对审计服务的需求也在快速增长,但我国审计市场结构仍需完善。从会计师事务所合并的角度来研究审计市场结构优化问题可以促进我国审计市场的健康快速发展,并满足资本市场与经济发展的需要。我国与国际审计市场相比,由于业务及组织形式上的差异,使得我国事务所的规模都比较小,由此造成的市场集中度较低,这是因为合并后国内大事务所的规模仍然较小,其合并是大多是在政府推动下进行的强制性的制度安排。对此,我国应以美国审计市场结构的演变为借鉴,适度的鼓励集中并向合伙制靠近,通过合并打造行业核心大所,在合并过程中实现多方有效的整合;同时,应健全有关合并政策,完善合并程序,设计恰当的合并方式,采取科学的管理模式,选择适当的组织形式,整合合并后的有关问题等。更多还原

【Abstract】 At present China’s Capital market is rapidly expanding,also,the demand of audit services is growing rapidly,But the performance of our audit market is still not perfect,it is still needed to get a higher development,from the angle of the firm merged to research the structural optimization problem of audit market can promote the health of our market expanding,and can satisfize the capital market and economic development’s needs.Compared with the international audit market,due to the differences between business and organizational form,China’s accountant’s firms scale is comparatively small,market concentration is lower,This is because after the merging of domestic accountant’s firm’s small scale,and the merging is mostly promoted under the mandatory institutional arrangements.To this,China should take American auditing market structure evolution for reference,moderate encourage concentration and finish transformation of the partnership organizational form,and create the industry’s core big accountant’s firms through merging,and realize various effective integration In the consolidated process;In the meantime,China should improve the relevant merging policies,perfect consolidated procedure,design appropriate mergeing way,adopt scientific management mode,select proper organization form,integrate relevant problems after the accountant’s firm’s merging.更多还原