中国企业集团的异地子公司设置与审计费用  

Chinese enterprise groups'subsidiaries established in different regions and audit fees

作　　者：马新啸 汤泰劼 MA Xinxiao;TANG Taijie(Management College,Ocean University of China;China Business Working Capital Management Research Center,Ocean University of China;Guanghua School of Management,Peking University)

机构地区：[1]中国海洋大学管理学院,山东青岛266100 [2]中国海洋大学中国企业营运资金管理研究中心,山东青岛266100 [3]北京大学光华管理学院,北京100871

出　　处：《海南大学学报(人文社会科学版)》2025年第3期203-213,共11页Journal of Hainan University (Humanities & Social Sciences)

基　　金：中国博士后科学基金面上资助(2023M733331);国家社会科学基金重点项目(14AZZ014)。

摘　　要：新时代全面深化改革提出要构建更加完善的要素市场化配置体制机制,作为企业集团对外扩张发展的关键途径,在不同地区设立子公司对其经营状况和治理特征具有重要影响。通过手工收集整理上市企业集团子公司的地理分布数据,本研究探讨了中国企业集团的异地子公司设置对其审计收费的影响作用。研究发现:企业集团在异地设置子公司的绝对比例和相对比例越高,其审计收费越高;机制检验表明异地子公司设置通过影响审计投入和审计风险进而提升审计费用;进一步研究表明,前述作用在法治环境较好地区和民营企业中更为明显,并且企业集团设置异地子公司的比例越高,其财务报告披露日期滞后于资产负债表日的时间越久,审计时滞越长;经济后果检验发现,设置异地子公司带来的审计费用增加有助于改善会计信息质量。本研究从审计定价的视角拓展了企业集团异地子公司设置经济后果的学术研究,并且对决策高层不断优化资本要素市场化配置和完善社会主义市场经济体制提供参考价值。Comprehensive deepening of reforms in the new era proposes to build a more complete system and mechanism of the market-based allocation of factors of production.As a key approach to external expansion and development of enterprise groups,the establishment of subsidiaries in different regions has an important impact on their operating status and governance characteristics.Through manually collecting the geographical distribution data of the subsidiaries of listed enterprise groups,this paper studies the effect of the Chinese enterprise groups'subsidiaries established in different regions on their audit fees.It finds out that the higher the absolute and relative proportions of the enterprise groups'subsidiaries established in different regions are,the higher their audit fees will be.Moreover,the mechanism test shows that the setting of subsidiaries in different regions increases the audit costs by influencing audit investment and audit risk.Further research shows that the aforementioned effect is more obvious in the regions with better legal environment and the private enterprises.In addition,the higher the proportion of enterprise groups'subsidiaries established in different regions is,the longer their financial reporting disclosure date lagging behind the balance sheet date is,and the longer the audit lag is.The test of economic consequences indicates that the increase in audit fees caused by the establishment of subsidiaries in different regions can help improve the quality of accounting information.While expanding academic research into the economic consequences of establishment of enterprise groups'subsidiaries in different regions from the perspective of audit pricing,this paper provides reference for the decision-making executives to continually optimize the market-based allocation of capital factors and improve the socialist market economic system.

关 键 词：企业集团 异地子公司设置 审计费用 

分 类 号：F239[经济管理—会计学] F42[经济管理—国民经济]