| 会计师事务所规模扩张与审计市场集中度背离的探讨 |
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| 引用本文： | 余涛.会计师事务所规模扩张与审计市场集中度背离的探讨[J].西南农业大学学报(社会科学版),2004,2(3):65-67. |
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| 作者姓名： | 余涛 |
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| 作者单位： | 西南农业大学,经济管理学院,重庆,400716 |
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| 摘 要： | 提高审计市场集中度有助于提高审计独立性 ,而规模扩张无疑是提高审计市场集中度的最直接方法 ,通过对市场选择下事务所规模化历程的分析 ,指出规模扩张有其内生性 ,我国事务所合并是政府选择的结果 ,单纯的政府推动并不能提高市场集中度
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| 关 键 词： | 市场选择 政府选择 规模扩张 市场集中度 |
| 文章编号： | 1672-5379(2004)03-0065-03 |
| 修稿时间： | 2003年12月8日 |
DISCUSSION OF THE DIVIATION BETWEEN AUDIT OFFICE SIZE OUTSPREADING AND AUDIT MARKET CONCENTRATION RATIO |
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| YU Tao.DISCUSSION OF THE DIVIATION BETWEEN AUDIT OFFICE SIZE OUTSPREADING AND AUDIT MARKET CONCENTRATION RATIO[J].Journal of Southwest Agricultural University:Social Science Edition,2004,2(3):65-67. |
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| Authors: | YU Tao |
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| Abstract: | The improvement of audit market concentration ratio is helpful for the enhancement of audit independence and size outspreading is undoubtedly a direct way to improve audit market concentration ratio. By analyzing the course of outspreading of audit offices under the choice by market, this paper points out that outspreading has its endogenetic nature and that the consolidation of audit offices in China is the result of the choice by government, which cannot improve audit market concentration ratio. |
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| Keywords: | choice by market choice by government size outspreading market concentration ratio |
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