放开审计价格管制对审计收费的影响  

The Effect of Audit Price Liberalization on Audit Fees

作　　者：曹圆圆 陈宋生[1] 李文颖 CAO Yuan-yuan;CHEN Song-sheng;LI Wen-Ying(School of Management and Economics,Beijing Institute of Technology,Beijing 100081;School of Accounting,Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)

机构地区：[1]北京理工大学管理与经济学院,北京100081 [2]上海立信会计金融学院会计学院,上海201620

出　　处：《山西财经大学学报》2020年第3期113-126,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金项目(71972011;71672009);国家社会科学基金重点项目(18ATJ003);上海高校青年教师培养资助计划

摘　　要：《国家发展改革委关于放开部分服务价格意见的通知》(2014)放开了审计价格,但鲜有研究关注该政策的效果。以2010-2017年我国上市公司为样本,探究审计价格放开对审计收费的影响。研究发现,放开审计价格后,审计收费提升,国有企业的所有权性质与企业规模负向调节二者关系。进一步研究发现,原先高于收费上限的样本,价格放开后,更向上偏离;原低于收费下限的样本,更向下偏离。建议监管方加强对低于收费标准的客户及事务所的监管,提升市场对高质量审计的需求。Notice on releasing some service price opinions(2014)released audit prices regulation,but few studies focused on the effect of this policy.Using the samples of A-share listed companies from 2010 to 2017,we explore the impact of releasing audit prices on audit fees.It was found that after releasing the price control,audit fees are increased in general.The relationship between the releasing of audit price control and audit fees is negatively moderated by State-Owned Enterprises and Big4 Accounting firms.Further,we find that if the audit fees are higher than the audit fee ceiling,after releasing the audit price,the deviation of audit fees from the audit fee ceiling would be positive increase.But if the audit fees are lower than the audit fee floor,after releasing the audit price,the deviation of audit fees from the audit fee floor would be negative increase.It is suggested that the regulator should strengthen the supervision of clients and accounting firms whose audit fees are lower than the audit fees floor,and improve the client’s demand for high-quality audit.

关 键 词：审计价格 价格监管 审计费用 审计质量 市场与政府关系 

分 类 号：F239[经济管理—会计学]