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在相当完善的市场机制环境下,会计师事务所在证券市场中能够“优胜劣汰”。但是由于市场机制的缺陷,尤其是我国证券市场尚处于不成熟阶段,单纯依靠市场价格机制无法实现对注册会计师的有效选择,政府干预便有了合理的理由。然而,政府对证券市场中审计服务的管理方式、干预程度以及对完全市场选择制度替代的有效性等问题,仍然需要进一步研究和探讨,本文就此谈几点意见。
Under the perfect market mechanism environment, accounting firms can “survive the fittest” in the stock market. However, due to the defects of the market mechanism, especially the stock market in our country is still at an immature stage, the effective choice of certified public accountants can not be achieved simply by the market price mechanism. Therefore, there are reasonable reasons for the government intervention. However, the government still needs further research and discussion on the management methods and levels of the audit services in the securities market, as well as the effectiveness of the replacement of the complete market selection system.