审计定价研究:一种新的定价模式——引入“做市商”机制的审计定价研究  

Audit Pricing:a New Pricing Model Introduction of"Market Makers" Mechanism of the Audit Pricing

作　　者：龙振海[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052

出　　处：《科技管理研究》2011年第2期237-240,共4页Science and Technology Management Research

摘　　要：审计定价问题是一个世界性的难题,一直困扰着审计行业的健康发展。现有的文献分别从不同的视角来阐释审计定价的难题,但是都没有从根本上解决审计定价的问题。借鉴西方资本市场上的做市商制度构建了一个全新的审计定价做市商模式体系,试图从本源上解决审计定价的基本问题。Audit pricing problem is a worldwide puzzle, which has plagued the healthy development of China＇s auditing pro- fession. The audit pricing has been explained by the existing literature from different perspectives, but they can not funda- mentally solve the audit pricing issues yet. This article tries to build a new model of audit pricing in order to resolve the basic problem of the audit pricing through the institutional arrangements of market maker.

关 键 词：审计定价 审计收费 做市商 

分 类 号：F239.4[经济管理—会计学]