专业服务机构中熟人交易模式困境及信誉机制破局——基于2009-2013年A股会计师事务所年报审计数据的研究

The Dilemma of Acquaintances Trading Patterns and Breakthrough of Credit Mechanism in the Professional Services Firm： Research Based on the Data of A-share Listed Companies Annual Report from 2009 to 2013

本文选取CSMAR数据库中上市公司年报审计相关数据，立足于可归类于事务所本身的相关要素，基于博弈分析范式，运用信誉机制相关理论，将信誉、交易模式统一到信誉机制系统，进而分析熟人交易困境产生的根源和信誉机制系统的运作规律，以及改善现行信誉机制系统的可行性、必要性以及可能的方向。

This article selects the data related with auditing of the listed companies annual reports in CSMAR database, established in the elements which can be classified on accounting firm itself, based on the game analysis paradigm, apply the related theory of the credit mechanism to integrate credit and trading patterns into the credit mechanism system, then an alyze the radical causes of acquaintances trading dilemma, the operating rules of the credit mechanism system and the feasibility, necessity and possible direction of the reformation of the current credit mechanism.