股權分置改革是近年來中國邁向資本主義市場重要的里程碑，由計劃經濟體制逐漸轉向自由經濟體制。隨著證券市場邁入資本主義潮流，中國審計市場未來會如何發展，本研究以審計公費因素來探討之。主要研究目的為：股權分置改革與企業會計準則的適用，是否會使公司對審計品質的需求提升，而願意支付較高的審計公費；提供較高審計品質服務之會計師事務所，是否能收取較高的審計公費。
實證結果顯示：第一、股權分置改革後，審計公費較改革前增加。原先的非流通股份股轉換為流通股股份，其股份價值改為證券市場之交易價格，導致公司有誘因支付較高的審計公費以取得品質較佳之財務報表。另外，過去財務報表品質較差，導致現在會計師事務所需花費更多時間與資源查核，同時亦承擔較高的訴訟風險，故會收取較高的審計公費。第二、採用企業會計準則後，審計公費較採用前增加。由於企業會計準則為原則性基礎，會計師事務所因而需要花費更多時間與資源查核，同時專業判斷亦受到挑戰面臨較高的審計風險，故採用企業會計準則後會收取較高的審計公費。第三、股權分置改革後，且採用企業會計準則，審計公費增加。第四、股權分置改革後，相較於提供較低審計品質之會計師事務所，提供較高審計品質之會計師事務所可以取得較高的審計公費。大規模會計師事務所，會提供較佳品質之審計服務，而股權分置改革後，重視審計品質的公司會傾向選擇由大規模會計師事務所查核，並願意支付較高的審計公費。
本研究指出面臨中國證券市場逐步的開放，公司對審計品質的需求日漸提升，其審計市場也朝著西方審計市場模式發展。本研究可做為新興市場及特殊資本市場之代表，同時亦警惕中國本土會計師事務所唯有提升審計品質，才能持續保有競爭力。

Split-share structure reform is a significant policy of China. It makes security market transform planned economic system into free economic system. However, how does it affect audit market in China? In this study, we research the relationship between split-share structure reform and audit fees.
First of all, the results suggest that audit fees increase after adopting of split-share structure reform. And then, we also find Big4 can charge higher audit fees than other accounting firms after adopting of split-share structure reform. Finally, we further document that audit fees increase after adopting of split-share structure reform and China accounting standards.
Our findings suggest that because of the open Chinese security market, companies need better audit quality. Therefore, Chinese audit market develop as western’s gradually. My study may be a considerable extension reference of emerging markets and other special capital markets. Also domestic accounting firms can keep survival and competitive only if they increase their audit quality accordingly.

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