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.

目  錄
第一章  緒論	1
第一節  研究背景與動機	1
第二節  研究目的	3
第三節  論文架構	4
第二章  文獻回顧	6
第一節  市場競爭之相關文獻	6
第二節  Panzar and Rosse Model 方法	10
第三節  Lerner 指數方法	12
第四節  會計師產業之現況及主要研究回顧	13
第五節  文獻評述	16
第三章  研究設計	18
第一節  結構性分析法	18
第二節  Panzar and Rosse Model 方法	19
第三節  市場長期均衡式	22
第四節  Lerner 指數方法	22
第五節  資料說明	24
第四章 實證結果分析	26
第一節  敘述統計	26
第二節  Panzar and Rosse Model 方法	31
第三節  市場長期均衡分析	36
第四節  Lerner指數方法	39
第五章 結論、意涵與未來研究方向	44
第一節 研究結論	44
第二節 研究意涵	45
第三節 限制與未來研究方向建議	46
附錄一：會計師事務所人力資本之衡量公式	48
附錄二：我國會計師產業市場結構敍述統計量變數表	49
附錄三：台灣會計師產業競爭型態估計結果(CR10)	50
附錄四：台灣會計師產業長期均衡估計結果(CR10)	51
參考文獻	52

表目錄
表 2-4-1 以2005年為例會計師事務所收入結構........................14
表 3-2-1 H 值所代表之涵義.........................................19
表 3-2-2 變數定義表...............................................21
表 4-1-1 我國會計師產業市場結構的敘述統計.........................26
表 4-1-2 我國會計師產業市場結構的敘述統計：兩期間劃分.............29
表 4-1-3 我國會計師產業市場結構的敘述統計.........................30
表 4-2-1 台灣會計師產業1992至2008年PR model競爭型態估計結果.....33
表 4-2-2 台灣會計師產業1992至2008年PR Model競爭型態估計結果.....34
表 4-2-3 獨占虛無假說檢定結果彙總表：H0: H =0......................35
表 4-2-4 完全競爭虛無假說檢定結果彙總表：H0: H =1..................35
表 4-3-1 台灣會計師產業1992至2008年市場長期均衡估計結果.........37
表 4-3-2 台灣會計師產業1992至2008年市場長期均衡估計結果.........38
表 4-3-3 市場長期均衡虛無假說檢定結果彙總表：H0: E =0..............39
表 4-4-1 台灣會計師產業1992至2008年成本函數估計結果.............40
表 4-4-2 Lerner指標之敘述統計.....................................41
表 4-4-3 台灣會計師產業1992至2008年Lerner 影響因素估計結果表....43

圖目錄
圖 1-3-1 研究流程圖...................................................................................................5
圖 4-1-1 我國會計師產業市場占有率1992至2008之變動趨勢.........................27
圖 4-1-2 我國會計師產業市場占有率1992至2008之變動趨勢-HHI................28

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