中国审计市场行业专门化经营绩效与战略的实证研究
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摘要
2006年我国新审计准则的颁布实施以及现代风险导向审计模式的确立，将在政策层面上促进我国会计师事务所行业专门化经营的发展。2007年中国注册会计师协会发布的《关于推动会计师事务所做大做强的意见》也将鼓励我国会计师事务所通过行业专门化经营寻求规模化发展的途径。基于这两个特定背景，本文试图研究我国审计市场中行业专门化经营的绩效和战略问题。
本文首先从经济学角度探寻了行业专门化经营产生和发展的理论动因，认为其产生具有分工及专业化趋势，其发展具有特定背景，受到了战略管理观以及现代风险导向观的影响。在理论分析基础上，本文试图检验行业专门化经营在我国审计市场中的实施绩效以及实施战略问题，实证分析主要从以下三方面展开：(1)行业专门化经营对我国审计市场内在绩效的影响。(2)行业专门化经营对我国审计市场外在绩效的影响。(3)行业专门化经营在我国审计市场的实施战略。
通过实证分析，本文结论显示：首先，行业专门化经营与事务所审计生产效率正相关，因此有助于提高我国审计市场的内在绩效。其次，随着行业专门化水平的提高，审计质量和审计费用相应的提高，因此行业专门化经营有助于提高我国审计市场的外在绩效。最后，行业专门化经营战略影响被审客户趋于集中选择事务所，因此是一种有效的竞争战略；且由于竞争驱动因素，我国事务所更容易在竞争程度较低的行业大力发展行业专门化经营。
本文的主要创新与研究意义表现在：(1)首次以DEA方法评估我国审计市场中的审计生产效率，从而为研究我国会计师事务所内部生产效率问题提供了经验方法。(2)以非线性回归方法验证行业专门化经营具有学习效应，从而为之前的研究提供了经验证据。(3)从经济学角度探寻行业专门化经营产生和发展的动因，从而为之后行业专门化的研究提供了理论依据。(4)对我国审计市场中行业专门化经营的绩效问题进行了全面考察，从而为我国新审计准则等相关政策提供了经验支持。(5)首次从战略角度对我国审计市场中行业专门化经营进行实证研究，从而丰富了我国事务所竞争战略的经验研究，也为我国事务所提供了规模化发展的有效途径。
New audit standard and modern risk-oriented audit will promote CPA firm to reorganize their staff and practice by industry. And meantime, CICPA has encouraged CPA firm to grow bigger and stronger by industry specialization. Based on these, this dissertation wants to study on the performance and strategy of industry specialization in Chinese audit market.
By the economics theory, this dissertation develops a theoretical framework for the existence and development of industry specialization: industry specialization is a division of labor and specialization trends, and in this trends, strategic management concept and modern risk-oriented audit has played a key role. Based on the theoretical framework, this study intends to figure out three questions: (1) the impact of industry specialization on the internal performance of Chinese audit market; (2) the impact of industry specialization on the external performance of Chinese audit market; and (3) the effect of industry specialization strategy in Chinese audit market, and how to implement industry specialization strategy.
The research finds that: At first, there is significantly positive association between the industry specialization and efficiency of audit production, so the internal performance of the Chinese audit market will benefit form industry specialization. And then, industry specialization provides better audit quality for investors and higher audit fee for CPA firms, so the external performance of the Chinese audit market will benefit form industry specialization. At last, industry specialization strategy induce client prefer to select the dominancy of audit firms, so this strategy is efficient; otherwise, industry specialization strategy should take account of the industry characteristic of clients.
The innovations and contributions of this dissertation as follows: (1) This paper firstly evaluates the efficiency of audit production in Chinese audit market by DEA method. (2) This paper validates the Learning effect of industry specialization by curvilinear regression. (3) This paper develops a theoretical framework for industry specialization. (4) This paper tests the performance of industry specialization in Chinese audit market form fully perspectives and provide empirical evidence for the policy of the new audit standards.(5) This paper firstly researches the strategy of industry specialization.
本文首先从经济学角度探寻了行业专门化经营产生和发展的理论动因，认为其产生具有分工及专业化趋势，其发展具有特定背景，受到了战略管理观以及现代风险导向观的影响。在理论分析基础上，本文试图检验行业专门化经营在我国审计市场中的实施绩效以及实施战略问题，实证分析主要从以下三方面展开：(1)行业专门化经营对我国审计市场内在绩效的影响。(2)行业专门化经营对我国审计市场外在绩效的影响。(3)行业专门化经营在我国审计市场的实施战略。
通过实证分析，本文结论显示：首先，行业专门化经营与事务所审计生产效率正相关，因此有助于提高我国审计市场的内在绩效。其次，随着行业专门化水平的提高，审计质量和审计费用相应的提高，因此行业专门化经营有助于提高我国审计市场的外在绩效。最后，行业专门化经营战略影响被审客户趋于集中选择事务所，因此是一种有效的竞争战略；且由于竞争驱动因素，我国事务所更容易在竞争程度较低的行业大力发展行业专门化经营。
本文的主要创新与研究意义表现在：(1)首次以DEA方法评估我国审计市场中的审计生产效率，从而为研究我国会计师事务所内部生产效率问题提供了经验方法。(2)以非线性回归方法验证行业专门化经营具有学习效应，从而为之前的研究提供了经验证据。(3)从经济学角度探寻行业专门化经营产生和发展的动因，从而为之后行业专门化的研究提供了理论依据。(4)对我国审计市场中行业专门化经营的绩效问题进行了全面考察，从而为我国新审计准则等相关政策提供了经验支持。(5)首次从战略角度对我国审计市场中行业专门化经营进行实证研究，从而丰富了我国事务所竞争战略的经验研究，也为我国事务所提供了规模化发展的有效途径。
New audit standard and modern risk-oriented audit will promote CPA firm to reorganize their staff and practice by industry. And meantime, CICPA has encouraged CPA firm to grow bigger and stronger by industry specialization. Based on these, this dissertation wants to study on the performance and strategy of industry specialization in Chinese audit market.
By the economics theory, this dissertation develops a theoretical framework for the existence and development of industry specialization: industry specialization is a division of labor and specialization trends, and in this trends, strategic management concept and modern risk-oriented audit has played a key role. Based on the theoretical framework, this study intends to figure out three questions: (1) the impact of industry specialization on the internal performance of Chinese audit market; (2) the impact of industry specialization on the external performance of Chinese audit market; and (3) the effect of industry specialization strategy in Chinese audit market, and how to implement industry specialization strategy.
The research finds that: At first, there is significantly positive association between the industry specialization and efficiency of audit production, so the internal performance of the Chinese audit market will benefit form industry specialization. And then, industry specialization provides better audit quality for investors and higher audit fee for CPA firms, so the external performance of the Chinese audit market will benefit form industry specialization. At last, industry specialization strategy induce client prefer to select the dominancy of audit firms, so this strategy is efficient; otherwise, industry specialization strategy should take account of the industry characteristic of clients.
The innovations and contributions of this dissertation as follows: (1) This paper firstly evaluates the efficiency of audit production in Chinese audit market by DEA method. (2) This paper validates the Learning effect of industry specialization by curvilinear regression. (3) This paper develops a theoretical framework for industry specialization. (4) This paper tests the performance of industry specialization in Chinese audit market form fully perspectives and provide empirical evidence for the policy of the new audit standards.(5) This paper firstly researches the strategy of industry specialization.
引文
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