摘要
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.
作者
林进添
唐宇星
苏泳峰
LIN Jin-tian;TANG Yu-xing;SU Yong-feng(College of Accounting,Fujian Jiangxia University,350108,F uzhou,China)
出处
《福建江夏学院学报》
2018年第5期34-42,共9页
Journal of Fujian Jiangxia University
基金
福建省社会科学研究基地重大项目(FJ2018JDZ013)
福建省教育科学"十三五"规划重点课题(FJJKCGZ18-764)
福建省级大学生创新创业训练计划项目(201713763028)
福建江夏学院校级教育教学改革重点项目(J2018A008)
