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我国审计市场集中度分析 被引量:8

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摘要 本文通过Wind资讯以及中国注册会计师协会网站公布的数据,对我国审计市场的集中度进行了横向和纵向分析。结果表明我国审计市场集中度水平在不断提高,已经达到"寡占型"市场。但是集中度水平的提高是由于国际"四大"在我国审计市场占有率的提高而带来的,我国本土事务所的竞争力仍然较低。因此,有必要通过政府的《反垄断法》和本土事务所的合并重组来提高本土事务所的竞争力。
作者 徐慧
机构地区 广东培正学院
出处 《会计之友》 北大核心 2009年第1期51-52,共2页 Friends of Accounting
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