随着2009年国内上市公司首次公开发行(IPO)业务的重启,作为三方中介机构之一的会计师事务所逐步把业务重心转移到IPO审计上,而曾经驰名四方的四大合资会计事务所在国内市场的份额却迅速缩水。本文在我国证券市场日趋完善的大环境下,从“四大”A股IPO业务份额下滑的现状着手,创新性的从供需关系分析该现象产生的原因,并进一步探究我国证券市场对IPO审计需求趋势,从而展望内资所的发展前景。 With the restart of initial public offering (IPO) of domestic listed companies in 2009, accounting firms as one of the three intermediaries gradually shifted their business focus to the IPO audit. However, the four joint venture accounting firms that were well-known among the four parties in the Mainland The market share has rapidly shrunk. This article starts from the current situation that the shares of IPO of “Four Major” A Shares are declining under the environment of our country’s securities market is becoming perfect day by day. The paper analyzes the reasons of the phenomenon creatively from the relationship between supply and demand, Audit demand trends, and thus look forward to the development prospects of domestic capital.