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本文采用描述性统计方法,以我国2002-2004期间审计市场的经验数据为基础,对我国审计市场的现状进行研究。研究结果表明:我国的审计市场,按会计师事务所收入指标衡量,存在一定的集中度且每年都在提高;按客户数量指标衡量集中度,结果并不明显。要实现国内会计师事务所“做大做强”的目标,除自身发展外,政府还需出台相关政策鼓励、引导事务所之间的合并或重组。
Based on the empirical data of audit market in our country during 2002-2004, this paper uses descriptive statistics to study the current situation of audit market in our country. The results show that: the auditing market of our country has a certain degree of concentration as measured by the income indicators of accounting firms, and is increasing every year; and the degree of concentration according to the number of customers is not obvious. In order to achieve the goal of “bigger and stronger” in domestic accounting firms, in addition to its own development, the government needs to introduce relevant policies to encourage and guide the merger or reorganization among the firms.