基于会计师事务所合并视角的审计市场结构优化

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。我国与国际审计市场相比,由于业务及组织形式上的差异,使得我国会计师事务所的规模都比较小,由此造成市场集中度较低,这是因为大多事务所合并是在政府推动下进行的强制性制度安排形成的。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。

The Optimization of Audit Market Structure Based on the Acquisition of Accountant Firms

At present with the rapid development of China’s capital market,the demand for audit services is fast growing.However,the performance of China’s audit market is still imperfect.Compared with international audit market,due to the differences in business and organizational form,China’s accountant firms are comparatively small in scale,which results in their low market concentration.This is because most accountant firms are forced to merge under mandatory institutional arrangements with the push from government.Accordingly,China should take American auditing market structure evolution for reference: moderate encouragement should be given to concentration and transform toward partnership so that large-scale accountant firms can be created with the industrial core competitiveness through merging and various effective integrations can be realized in the consolidated process.