Study On The Industrial Organization CPA Service Industry Of China

The industrial organization is the relationship between enterprises within the same industry. The core issue of the industrial organization is the relationship between monopoly and competition. The aim of the industrial organization optimization is to achieve effective industry competition. Represented by Mason and Bain of Harvard University, the SCP cycle is the analytical paradigm of the mainstream industrial organization theory. With the basis of the price theory of the neo-classical school and the division of the industry into specific markets, the detailed and systematic SCP framework, an analytical framework of market structure, market conduct and market performance, adopts the main method of empirical research. This method provides the theoretical basis and research approach for the detailed analysis and empirical study. Using the theoretical basis and research approach provided by the industrial organization theory, this paper presents an analysis of the CPA industry of China.This paper is divided into eight chapters:Chapter 1, Introduction. In this section, the research background and topic is discussed, the relevant concepts are defined. Based on the review of the status quo of study at home and abroad, the contents, the innovative areas, research methods and technical approach is introduced.Chapter 2, analysis of the industrial organization theory. The research methods of the industrial organization theory are used in this paper, so it is necessary to make brief introduction and appraisal of the main points of the analysis framework of the industrial organization theory system.Chapter 3, the institutional setting of China's CPA service industry. In this section, the special setting of China's economic transition determines that as a emerging transitional market, China's auditing market is significantly affected by the government administration, and the institutional shift is also taking place in the auditing market. They both have influence on the structure, conduct and performance of the auditing market.Chapter 4, the analysis of China's service CPA industry market. It is a pioneering area of...