| 我国独立审计市场结构分析 |
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| 引用本文： | 张志标.我国独立审计市场结构分析[J].北京工商大学学报(社会科学版),2009,24(5):53-57. |
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| 作者姓名： | 张志标 |
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| 作者单位： | 天津财经大学,天津,300222 |
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| 摘 要： | 从审计市场集中度、审计市场规模经济、审计产品差别化和审计市场进出壁垒四个方面分析我国独立审计市场的类型。研究发现,我国审计市场集中度已具备经济学意义上的寡头垄断特征。"四大"在中国审计市场的份额不断增加,整体上已经具备规模经济。中国审计市场上提供的是具有差异化的产品,并存在较严格的进出壁垒。
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| 关 键 词： | 独立审计 市场结构 垄断竞争 |
| 收稿时间： | 2009/6/9 0:00:00 |
Analysis on Market Structure of Independent Audit in China |
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| Zhang Zhi-biao.Analysis on Market Structure of Independent Audit in China[J].Journal of Beijing Technology and Business University:Social Science,2009,24(5):53-57. |
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| Authors: | Zhang Zhi-biao |
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| Institution: | Zhang Zhi-biao (Tianjin University of Finance , Economics,Tianjin 300222,China) |
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| Abstract: | This paper analyzes the market type of independent audit from the audit market concentration,the economies of scale,audit product differentiation and the barriers of access to the audit market.The study finds that China's audit market concentration has the characteristics of oligopoly as defined in economics.The Big Four have acquired economies of scale along with the increase in China's audit market share.China's audit market provides differentiated products with strict access barriers. |
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| Keywords: | independent audit market structure monopolistic competition |
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