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本文运用新制度经济学原理,借鉴注册会计师职业发达国家的经验,提出我国应该借助非市场力量推动注册会计师事务所的合并,在审计市场上培育寡头型事务所,从而强化审计师的独立性,提高审计质量。寡头竞争型的审计市场并没有扼制事务所之间的竞争,而是将部分竞争行为内部化,提升了审计市场竞争的层次和水平,即寡头型事务所在审计服务质量、服务效率和服务深度上进行更为有效的竞争。
This article uses the principle of new institutional economics and draws lessons from the experience of CPA in the developed countries. It suggests that our country should promote the merger of CPA firms with non-market forces and nurture oligarchs firms in the audit market so as to strengthen the independence of auditors, Improve audit quality. Oligarchic audit market does not curb competition among firms, but rather internalizes part of the competition and enhances the level and level of competition in the audit market, namely, the quality of service, the efficiency of service and the depth of service On more effective competition.