本文係運用Panzar-Rosse model及Lerner 指數兩項工具對台灣會計師產業的市場競爭型態進行辨識與分析。首先，以1992-2008年間之資料進行分析後，發現無論是採用Panzar-Rosse model或Lerner指數方法，其結果均顯示出台灣會計師產業屬獨占性競爭型態。其次，再區分成四個次期間（1992-1996年、1997-2000年、2001-2004年與2005-2008年）分別進行分析時，則發現競爭程度有朝向完全競爭型態方向移動之趨勢。最後，Lerner指數之實證結果亦與Panzar-Rosse model結果類似，且本文亦發現市場集中度指標、技術效率分數及服務多元化變數均是Lerner指數的顯著影響因子。 This paper investigates the competitive conditions of Taiwan，s accounting industry using the Panzar-Rosse model and the Lerner index. First, the data span 1992-2008 were analyzed, we found both by the Panzar-Rosse model or the Lerner index method, the results are indicative of the accounting industry in Taiwan is a type of monopolistic competition. Second, the data is further divided into four sub-period (1992-1996,1997-2000, 2001-2004 and 2005-2008) were analyzed, then found that the level of competition has shifted towards a fully competitive type of trend. Finally, the empirical results of Lerner index are similar to those from Panzar-Rosse model. Furthermore, we also found that market concentration indicators, technical efficiency scores and service diversification are the significant factors of the Lerner index.
