企業之經營績效與風險對審計公費之影響-以中國上市A股公司為例

Management Performance and Risk of Enterprise impact on audit fees -With China Company in A Stock Market as evidence

賴怡靜(I-Ching Lai)

指導教授 ： 丁緯

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100435

摘要

中國審計市場隨著中國市場經濟的發展而產生和發展起來，國有企業的股份制改造、證券市場的發展為註冊會計師提供了市場需求，促進了中國註冊會計師行業的發展壯大。2001年中國證券監督管理委員會發布要求上市公司需揭露給付予會計師事務所的審計公費和其他服務費用，從揭露的資訊中發現每家公司所支付的審計公費不盡相同，差距懸殊，而且不同的會計師事務所在不同年度有不同的收入，而本篇就針對企業的經營績效、企業風險與審計風險對審計公費的影響，並探討企業之經營績效、企業風險和審計風險與審計公費之關聯是否會因為國、民營企業而有所差異。

本文利用中國大陸上海證券交易所及深圳交易所上市公司為研究對象，採取2001至2009年間，中國發行A股之上市公司所揭露10,114筆審計公費資訊來分析，其實證結果彙總如下：(1)企業的經營績效和審計公費呈現顯著負相關。(2)企業風險和審計風險與審計公費呈現顯著正相關。(3)民營企業的經營績效和審計公費呈現顯著負相關；國營企業的經營績效和審計公費並無關聯存在。(4)民營企業的企業風險和審計風險與審計公費呈現顯著正相關；國營企業的企業風險和審計風險與審計公費並無關聯存在。

關鍵字

審計風險 ； 審計公費 ； 企業風險 ； 經營績效 ； 民營企業 ； 國營企業

並列摘要

China audit market is result and developed with China economic. The stocks system reform of state-owned enterprises and the development of the securities market provide a market demand for CPA. In 2001, China Securities Regulatory Commission issued that requiring listed companies to be disclosed to the audit fees and other fees. Disclosure of audit fees information from each company paid to audit firm have different amount, and different audit firms in different years also have different income. This study examines the management performance of enterprise, business risk and audit risk impact of the audit fees. In addition, also study the management performance, business risk and audit risk exist in state-owned enterprises and private enterprises whether have different audit fees.

Based on the data for firms listed in Shanghai and Shenzhen stock exchanges from 2001 to 2009, use of China's listed companies issued in A stock market, that have 10,116 document disclosed information to analyze the audit fee. The purpose of this study was based on empirical results are summarized as follows: (1) management performance of enterprise and audit fee is significantly negative correlation. (2) business risk and audit risk with audit fees is significantly positively correlation. (3) private enterprise’s management performance and audit fees is significantly negative correlation, and management performance of state-owned enterprises and audit fees is no association that is significantly. (4) private enterprise’s business risk and audit risk with the audit fees is positively correlation that is significantly and business risk and audit risk of state-owned enterprises and audit fees is no association that is significantly.

並列關鍵字

audit risk ； audit fees ； business risk ； state-owned enterprises ； private enterprises ； management performance of enterprise

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