本文通过对经济学中的逆向选择问题进行阐述,引申出我国审计市场中同样也存在着逆向选择问题。并且经过对我国审计市场发展的不同阶段进行分析,发现我国审计市场的不同阶段都会出现不同程度的逆向选择问题。并最后得出结论:审计市场要演变成“优胜劣汰”的良性市场的途径是本土会计师事务所做大做强形成一定的规模,并建立自身的品牌。 This article elaborates the problem of adverse selection in economics, which leads to the same problem of adverse selection in the audit market in our country. After analyzing the different stages of the development of audit market in our country, we find that there are different degrees of adverse selection in different stages of the audit market in our country. And finally draws a conclusion: the audit market should evolve into the healthy market of “survival of the fittest”. The way for local accounting firms to become bigger and stronger and form their own brands.