accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2023-10-6-82-92accounting-584Research ArticleФОРУМ МОЛОДЫХYOUTH FORUMСтатистика рынка аудиторских услуг в КитаеStatistics of the Audit Market in Chinahttps://orcid.org/0000-0002-8915-6006ЛюЯ.LiuYa.

Я. Лю — аспирант кафедры статистики, учета и аудита

Санкт-Петербург

Ya. Liu — Postgraduate Student, Department of Statistics, Accounting and Audit

Saint Petersburg

18193158922@163.comСанкт-Петербургский государственный университетРоссияSaint Petersburg State UniversityRussian Federation2023120220241068292Copyright © Лю Я., 20242024Лю Я.Liu Y.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/584

Ныне Китайская Народная Республика занимает второе место в мире по масштабам экономики. В последние годы в связи с расширением деятельности аудиторских компаний наблюдается увеличение спроса на их услуги. Аудит, по сути, является «экономической полицией» и имеет огромное значение для обеспечения здорового и упорядоченного развития рыночной экономики. В данной работе не только обогащается теоретическое исследование аудиторского рынка Китая, но и предлагаются предложения по его совершенствованию, которые имеют практическое значение для устойчивого развития аудиторского рынка страны. Целью настоящего исследования является рассмотрение состояния рынка аудиторских услуг в Китае и анализ его масштабов, а также изучение динамики аудита листинговых компаний. В качестве методологической основы автор использовал работы российского ученого Е. М. Гутцайта и отчеты по аудиторскому рынку Минфина РФ. В результате исследования выявлено, что рынок аудита в Китае характеризуется интенсивным ростом и концентрацией крупных и средних аудиторских организаций; на нем по-прежнему доминируют традиционные аудиторские услуги; гонорары за аудит листинговых компаний положительно коррелируют с размером активов последних. Лидерами рынка является «большая четверка» — фирмы PricewaterhouseCoopers, Deloitte & Touche, Ernst & Young и KPMG. В данной работе представлены рекомендации в адрес Минфина Китая и Китайского института сертифицированных общественных бухгалтеров: необходимо улучшить систему государственного регулирования рынка аудита и стимулировать создание механизмов его саморегулирования; активно расширять сферу деятельности аудиторских организаций; усилить брендинг отечественных аудиторских компаний.

As the world’s second-largest economy, China has seen an increase in demand for auditing services in recent years. Auditing plays the role of “economic police” and is of great significance to the healthy and orderly development of the market economy. This study does not only enrich the theoretical study of China’s audit market, but also offers suggestions for its improvement, which have practical significance for the sustainable development of China’s audit market. The purpose of this study is to examine the situation on audit market in China, analyze its scale as well as the dynamics of audit in listed companies. As a methodological basis, the author used the works of the Russian scientist E. M. Gutzeit and reports on the audit market of the Ministry of Finance of the Russian Federation. The study reveals that the audit market in China is characterized by intense growth and concentration of large and medium-sized audit organizations; it is still dominated by traditional audit services; audit fees for listed companies are positively correlated with the size of the latter’s assets. The market leaders are the Big Four — Pricewaterhouse Coopers, Deloitte & Touche, Ernst & Young and KPMG. This study gives recommendations to the Ministry of Finance of China and the Chinese Institute of Certified Public Accountants: it is necessary to improve the system of state regulation of the audit market and encourage the establishment of self-regulation mechanisms; to actively expand the scope of audit organizations; to strengthen the branding of domestic audit companies.

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The authors declare that there are no conflicts of interest present.