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经济学上,审计市场是一种合理而有效的市场配置资源的方式。在当代经济、社会迅速发展的大背景下,审计市场发挥着非常重要的作用。我国审计市场的建设尚且处在初级阶段,与发达国家相比,我国会计师事务所普遍存在规模小、集中度过低但竞争激烈的问题。我国审计市场竞争激烈,不利于审计市场的健康发展和企业的稳定经营。我国审计市场建设落后,建设不成熟。本身落后还一直竞争,这样只会使情况每况愈下,审计市场的建设、发展也会止步不前。会计师是审计事业发展的主体力量。国际上四大会计师事务所代表了当今世界最先进的会计水平,代表了目前审计事业的发展高度,对我国审计市场的建设,审计事业的发展有很重要的借鉴作用。
In economics, the audit market is a reasonable and effective way for the market to allocate resources. In the contemporary context of rapid economic and social development, the audit market plays a very important role. Compared with the developed countries, the accounting firms in our country generally have the problems of small scale, low concentration but fierce competition. The intense competition in the audit market in our country is not conducive to the sound development of the audit market and the stable operation of enterprises. Our country’s audit market is underdeveloped and the construction is not mature. It has only to make the situation worse and worse, and the construction and development of the audit market will be halted. Accountant is the main force in the development of audit. The four major accounting firms in the world represent the most advanced accounting standards in the world and represent the current high level of development in the audit field. They have an important reference for the construction of China’s audit market and the development of the audit business.