第四，培育寡占型的审计市场结构。
换一句话说，审计市场结构不可能脱离产业组织结构的变化而变化。
It is to say that audit market structure will not change deviating the changing of industrial organizing structure.
最后，文章分析了“八大”之间的合并对美国审计市场结构等方面所造成的深刻影响。
This paper discusses the factors that leading to the consolidations among the big public accounting firms and the impacts of consolidations on audit market.
所谓审计市场也就是构成整个审计市场的内在框架，而这个框架是由许多审计市场结构要素构成的。
The so-called market is, constitute the entire audit internal market framework, This is the framework for many of the audit by the market structure consisting of elements.
上述两方面的原因使得对中国审计市场结构的探讨成为一个重要的研究主题，本论文的研究动机亦起源与此。
For the above reasons, the discussion of Chinese audit market structure becomes an important research topic, which is exactly the original intention of this paper.
注册会计师审计；会计师事务所；审计市场；市场结构；市场集中度；竞争态势。
CPA auditing; accountant firms; auditing market; market structure; market concentration; state of competition.
而这一有效均衡点的出现取决于审计市场中寡头垄断型市场结构的形成。
And the appearance of this efficient equilibrium depends on the formation of oligopoly in audit market.
而这一有效均衡点的出现取决于审计市场中寡头垄断型市场结构的形成。
And the appearance of this efficient equilibrium depends on the formation of oligopoly in audit market.
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