审计市场结构的现实状况、深层成因与对策建议

Status in Quo,Deep Causes and Countermeasures of Auditing Market Structure

审计市场作为市场经济体系的一个有机组成部分,其结构状况不仅直接关系到整个市场体系优化资源配置功能的发挥,还决定着注册会计师行业在经济社会发展中的现实地位和发展空间。从江苏审计市场来看,高端客户市场仍以"四大"为主,本土事务所还远不能满足高端资本市场的需求,呈现出弱竞争性的"寡占型市场"。因此,应遵循国际会计公司发展之路,促进会计师事务所的优质规模化,在竞争中求发展,以建设富有竞争力的"寡占型"审计市场。

As the auditing market is an organic part of economy system,the rationality of its structure is not only directly about the play of the whole market system optimizing resources allocation,but also decides the realistic position and developing space of CPA industry.Take Jiangsu province as the example,compared with the biggest four accounting firms,its native accounting firms are far from satisfying the high-end capital market.That is,they are facing an oligopolistic market.Therefore,the native firms should learn from the biggest four,to advance themselves in the stormy competition,which can also make the ologolistic market competitive.