福建省审计市场集中度研究及发展建议——基于2010—2016年会计师事务所综合评价数据

Research and Suggestions on the Audit Market Concentration Rate in Fujian Province:Based on the 2010-2016 Data of Comprehensive Evaluation of Accounting Firms

基于福建省注册会计师协会发布的2010—2016年度会计师事务所综合评价结果,以行业集中度指数、赫芬达尔-赫希曼指数以及熵指数作为测度方法,测算福建省审计市场集中度。结果显示:在以业务收入和注册会计师人数作为衡量指标下,福建省审计市场结构类型分别隶属于中度集中寡占型和竞争型,审计行业面临着市场结构与内涵发展之间的冲突性和根本性矛盾。为共同推动福建省审计行业发展壮大和市场结构优化,大型会计师事务所要提前在战略上积极谋划做强做大的目标和措施,中小型会计师事务所应当寻求差异化和特色化发展。

Using the 2010-2016 annual comprehensive evaluation results of accounting firms issued by Fujian Institute of Certified Public Accountants,and choosing the Concentration Ratio,Herfindahl-Hirschman Index and Entropy index as the measure method to calculate the audit market concentration rate in Fujian Province.The results showed that:under the index of business income and CPA number,separately Fujian's audit market structure was subordinate to moderately concentrated oligopoly and competitive type.Therefore,Fujian Province’s audit industry was facing the conflict and fundamental contradiction between market structure and connotation development.In order to promote the expansion of Fujian Province's audit industry and the optimization of the market structure,the large accounting firms should actively plan to make big goals and measures in advance,and the small and medium accounting firms should seek differentiation and characteristic development.