| 我国上市公司审计费用率模型研究 |
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| 引用本文： | 李补喜,王平心.我国上市公司审计费用率模型研究[J].数理统计与管理,2004,23(5):12-21. |
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| 作者姓名： | 李补喜 王平心 |
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| 作者单位： | 西安交通大学,西安,710061 |
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| 摘 要： | 通过研究2001年、2002年我国证券市场A股年度财务报告审计费用、审计费用率得出:年报审计费用与资产规模显著正相关,审计费用率与资产规模显著负相关;资产规模对审计费用率的解释度在71%以上。建立的审计费用率与资产规模的关系模型ROF=αAsset-β,为物价部门制定审计服务价格提供了客观依据,也为证券监管部门、行业主管部门和学术界进行行业监管或审计独立性研究具有参考价值。
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| 关 键 词： | 审计费用 审计费用率 资产规模 模型 |
| 文章编号： | 1002-1566(2004)05-0012-10 |
| 修稿时间： | 2003年4月18日 |
A Research on Model about the Ratio of Audit Fee to Asset Size for the Stock Market of China |
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| LI Bu-xi,WANG Ping-xin.A Research on Model about the Ratio of Audit Fee to Asset Size for the Stock Market of China[J].Application of Statistics and Management,2004,23(5):12-21. |
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| Authors: | LI Bu-xi WANG Ping-xin |
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| Abstract: | This paper discusses the audit fee and ratio of auditor fee to asset(ROF) from annual reports about the listed companies in Chian A-share market. Our research shows a significant positive correlation between audit fee and asset and a significant negative correlation between ROF and asset. The established empirical model about ROF is ROF=αAsset~-β,and its goodness-if -fit statistics R~2 is more than 71%. Based on this model, the government may formulate a new policy on audit service price. |
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| Keywords: | auditor fee ratio of auditor fee to asset asset size model |
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