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    Title: 我國會計師產業競爭程度分析
    Other Titles: Competition conditions of Taiwan's accounting industry
    Authors: 蔡佳靜;Chai, Chia-Ching
    Contributors: 淡江大學會計學系碩士在職專班
    張寶光;Chang, Bao-Guang
    Keywords: 會計師產業;競爭;Panzer-Rosse Model;Lerner 指數;Accounting industry;competition;PR model;Lerner Index
    Date: 2011
    Issue Date: 2011-12-28 18:21:49 (UTC+8)
    Abstract: 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.
    Appears in Collections:[會計學系暨研究所] 學位論文

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