A Compared Study On The Market Concentration Between Inland And The Big Four Accounting Firms

As intermediary service agencies of economic activities of certified public accountants ,Its development has close relations with the enterprise. Due to the world economy, accelerating the ship turning, In China, the company has been developing rapidly, but also request certified public accountants can provide matching service. Meanwhile accounting market with the gradual opening of international convergence of accounting standards, Foreign accounting firms continue to come into China local firms to have brought shock , China local firm how to meet the needs of China's enterprises and how to develop into with the "big four" over the firm become the industry a hot issue.Based on this background, CPA profession proposed "bigger and stronger China local firm" development mentality, Theoretical and academic circles also the development of Chinese firm issues related research. Firm's development is inseparable from the market, Market concentration as a measure of market share index and have reflect market competition situation and define the function of market structure, It to promote industry development and adjust optimize industry structure plays an important role. This paper advanced research results at home and abroad based on market concentration point of view, From our local firm actual conditions, the development of trying to find a reasonable way, for the local firms make feasible to provide scientific basis for the development strategy.This article through studies Chinese local firms and "four" development present situation as the basis, the top ten Chinese local firms and "four" by 2002 to 2009 market concentration related data information for research object, Combined with audit market concentration related theory, From the business structure, customer structure and three aspects of human resource structure, comparative analysis differences between them that China local firm based on business structure and human resource structure of audit market concentration "four" than existed obvious disparity , And further analysis, and points out that the gap between the business scope of a single reason, lack of quality lagging mechanism of talents training clients resources, poor reasons resulted in China local firm market concentration is low, market concentration is measured accounting firm market competition and monopoly indicator, Only by continuously from the business structure, customer structure, human resource structure, etc, can increase market concentration optimizing market structure. Finally, the article from the above three aspects, Pertinently put forward the improvement mechanism of talents training and actively expand service market, rational distribution services markets to become bigger and stronger China local firm countermeasures. Hope to give China local firms can do bigger and stronger for reference, In an increasingly competitive market environment occupies market share, and establish brand culture.