The Analysis Of Our Audit Market From Supply And Demand Aspects

Now our country's Audit market has shown the phenomenon of excessive competition. The price competition which just ignores the auditing quality and cost will lead to the quality descend. That not only let audit market lose basic function that signal transmit and interfere all interest subject to make correct judgments, but also let the auditing market shrink entirely. The whole industry interests are damaged. This attracts internal and external extensive concern about the Chinese certified accountant trade of causing industry. Our country audit market is in the stage that the low quality audit service has been demanded massively, the supplies who can provide the good audit product are not to be able to have the good customer quantity, the low quality audit services receive more welcome in the company actually, so the phenomenon that "bad coin to pursue the good coin" occurres.This dissertation bases on the national conditions of our country and summarizing forefathers' research fruits, regard the supply and demand of the audit market in China as the research object, through auditing the research of the supply, demand and equilibrium of supply and demand in the our country's market. The main reason that influences the resource distribution of Chinese audit market is revealed and put forward the corresponding settlement countermeasure. It is the realistic and far-reaching meanings that are helpful to our country's audit market with the steadily healthy development. The article has five parts of constitutions, the first part analyzes and summarizes predecessor's research results; The second part introduce the theories about audit market and it's supply and demand; The third part analyzes supply and demand present situation about our audit market ;The fourth part has discovered the reason about causing present situation ;The fifth part proposes measures and suggestions.The writing brings forward some suggestions about absolute competition audit market in our country: First of all, government no longer control audit market directly, but make relevant laws and regulations to restrain behavior subject to the auditing market. Secondly, on the one hand, we should supervise the quality of auditing, because it can play the role of supervising supply and demand subject; on the other hand, it can reach the symmetry of both sides between the supply and demand effectively. Finally, through activating the effective demand and strengthening effective supply, which can make both sides of the supply and demand implement the freedom trade as the independent subject in the audit market. .Then the audit market can run better in the inter function between valid demand and supply, which will really exert its functions of and make resources collocate effectively.