摘要
本文对英国伦敦交易所FTSE100和FTSE250的300多家上市公司的审计收费及其它收费(以咨询服务为主)进行了统计分析,发现在审计收费的高低上,上市公司的规模起决定性的作用,会计师事务所的规模和品牌的差别,以及上市公司的行业区别则没有明显的影响。而在解释以咨询服务为主的其它收费的多少上,除了上市公司规模有明显影响外,会计师事务所的规模和品牌也有明显影响。英国的经验对中国审计市场发展的启示是:一方面会计师事务所的规模并不会引起价格垄断,增加上市公司的审计成本,因此在我国应该加大审计市场的集中度;另一方面,只有扩大会计师事务所的规模,才能应对中国会计审计市场未来发展对审计服务质量和多样化的日益强大的需求。
What factors determine the prices of audit service?芽 This statistical analysis on audit fees and fees of other services (basically consulting services) of more than 300 listed companies (FTSE 100 and FTSE 250) on London Stock Exchange show that to explain the prices of audit services, the size of the listed companies is determinant, and the size, the trade mark of the audit companies, and the sector feature of the listed companies have not significant influences. However, to explain the prices of consulting services, not only the size of the listed companies, but also the size and the trademark of the audit companies have significant influences. This experience is helpful to foresee China's development of audit market. On the one hand, the size increase of accounting companies should not lead to price monopoly and to increase the audit costs for the listed companies. Hence the concentration of audit market could be promoted. On the other hand, only with the large sized accounting companies the increasing requirements of the quality and the diversification of audit services will be satisfied.
出处
《当代财经》
CSSCI
北大核心
2004年第5期109-111,共3页
Contemporary Finance and Economics
关键词
审计收费
审计市场结构
伦敦交易所
audit fees
structure of audit market
London Stock Exchange
