对我国CPA审计收费模式及收费现状的理性思考

Reflections on CPA Audit Fee Patten and Status Quo in China

审计收费作为一种价格体系,具有自己的收费模式,主要包括审计收费的主体和审计收费的形成方式两部分。根据我国目前公司治理的现状和经济发展的阶段,政府制定最低限价与市场调节相结合的方式确定审计收费标准并向被审单位收费的组合依然是一种较为理性的审计收费模式。但针对目前我国审计收费中存在的审计收费偏低、审计收费信息披露机制不健全等现象,应积极采取有效措施促进我国CPA审计收费模式的不断健全和完善。

As a kind of price system, the audit fee has its own fee pattern, primarily including the main body and formuation mode of audit fee. Aoeording to the present situation and the economio devdopment in China, it is a rationed audit fee pattern for the government formulating the lowest price of audit fee tosether with the market regulation to determine the audit fee standard and charge the company audited. However, there are still some problems existing in charging audit fee, so some effective measures should be adopted to promote the CPA audit fee pattem more and more pedeet.