在汽车产业中，市场份额，特别是产业集中度等对企业利润率有显著的正面作用，而企业规模等则对利润率有显著的负面影响。
In auto industry, concentration rate and market share both have significantly positive impact on the rate of return, while firm size has significantly negative impact on it.
因此，要提高我国的审计质量，应着力提高审计市场集中度及单个大型会计师事务所的市场占有率。
This paper suggests enhancing the audit market concentration and the market share of individually large-scale accounting firm in order to enhance the audit quality.
近几年重机市场集中度很高，潍柴、玉柴、锡柴、东风康明斯和重汽五强的重机市场占有率之和占整个重机市场85％以上。
Recently, market intensity of heavy engine is remarkable, since the market share for Weichai, Yuchai, Xichai, Dongfeng Cummins and Sinotruk account for more than 85%.
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