摘要
结合有效竞争的理论,从结构、行为、绩效三方面对我国审计市场进行分析,讨论注册会计师市场的过度竞争与规模经济,市场定价行为和审计质量,并提出建立寡占型审计市场的建议。
Combining with the theory of effective competition, analyzes the auditing market in China from aspects of structure, conduct and performance, discusses the over competition, and scale economy of registered accountant market ,market pricing Conduct and auditing quality, puts forward the suggestion of establishing a dominative auditing market.
出处
《沈阳工程学院学报（社会科学版）》
2005年第4期50-51,共2页
Journal of Shenyang Institute of Engineering:Social Science
关键词
审计市场
有效竞争
规模经济
auditing market
effective competition
scale economy
