会计师事务所转制与消费者剩余

Accounting firm transformation and consumer surplus

运用离散选择模型,探讨会计师事务所转制对审计市场消费者剩余的影响。首先,基于公司及事务所特征,构建了我国审计市场需求模型,该模型较好地模拟了我国公司对事务所的选择。其次,以该模型为基础,定量研究事务所转制为特殊普通合伙制后对消费者剩余的影响,并结合我国各地区法制环境不均衡的特殊制度环境及公司不同的经营风险深入分析。研究结果表明,事务所转制会导致审计市场消费者剩余上升,有利于审计市场有序运行。该效果在法制环境较健全的地区及经营风险较高的客户中更为显著。

This paper investigates the effect of accounting firm transformation on consumer surplus of the audit market by means of the discrete selection model. We first construct a demand model of China's audit market after analyzing the characteristics of Chinese companies and firms. Based on this model,we conduct a quantitative study on the impact of firm transformation on consumer surplus and also discuss the impact in light of the factual situations in different regions in China. The results show that the consumer surplus of audit market will increase after the firm transformation,which is conducive to a healthy audit market. This study not only provides empirical evidence and theoretical support for policy-makers,but also sets a good example for the quantitative study on the Chinese audit market.