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我国目前资本市场的快速发展要求提供更好的审计鉴证服务,针对我国会计师事务所规模偏小、提供的审计服务质量较低的现状,本文首先研究了国外发达资本市场状况下的审计市场结构,认为只有实现较高审计市场集中度的寡占型审计市场结构是提高审计服务质量的主要途径,并对我国审计市场更进一步的发展提出建立寡占型审计市场的建议,以促进审计市场的发展从而满足快速发展的资本市场的要求。
At present, the rapid development of capital market in our country requires the provision of better audit forensic services. In view of the small scale of accounting firms in our country and the low quality of auditing services provided, this dissertation firstly studies the structure of auditing market under the situation of developed capital markets in foreign countries, It is considered that only oligopoly type audit market structure which can achieve higher audit market concentration is the main way to improve the audit service quality and proposes the establishment of oligopoly type audit market for the further development of audit market in our country so as to promote the development of audit market so as to satisfy Demand for fast-growing capital markets.