中文摘要：

近年来国内事务所合并重组风起云南,这同时也导致了审计市场资源的重新配置以及市场竞争地位的改变,进而对审计市场结构产生影响。笔者使用中国注册会计师协会2008—2010年所披露的会计师事务所综合评价前百家数据,基于产业组织理论中的结构假说（SCP）和效率假说（EFS）,对当前我国审计市场结构、市场行为以及审计市场绩效之间的关系进行分析。研究结果发现我国会计师事务所的效率还有待提升,但在近来会计师事务所合并的浪潮中,我国审计市场的集中度并没有显著增加,而审计市场的效率获得了提高。同时实证结果表明芝加哥学派提出的效率假说在目前我国审计市场中的适用,而哈佛学派所提出的结构假说在我国审计市场暂不适用。笔者也为我国政府当前采取的促进事务所做强、做大的策略提出了合理解释和有力支撑。

英文摘要：

In recent years, the merger and consolidation of firm is surging. Meanwhile, it also leads to the reallocation of resources and the change of competition in our audit maket, and thus influences the market structure. Using the data released by the Chinese Institute of Certified Public Accountants during 2008 to 2010, and theory, we analyze in our country. We basing on the structure hypothesis and efficiency hypothesis in industrial organization the relationship among aubit markct structure, market action and market performance find that the performance of our accounting firms needs further improvement. We also find that, during the tide of China＇s accounting firms merger, the concentration in our audit market has not increased significently, however, our audit market＇s efficiency has been improved. In addition, it also shows that the EFS bypothesis put forward by theory of Chicago school is applicable in our audit mar- ket, while the SCP hypothesis proposed by Harvard school is not applicable. This paper provides reasona- ble explanation and strong support for our government＇s policy and strategy of promoting the certified pub- lic accountants to become larger and more powerful.