人力资本质量、产权性质与审计费用关系研究

The Study on the Relationship of Human Capital Quality,Property Rights and Audit Fees

基于2015—2019年沪深A股上市公司数据,采用多元回归分析法研究企业人力资本质量对事务所审计定价的影响以及产权性质的调节作用。研究发现:企业的人力资本质量越高,审计费用越低;相比非国有企业,国有企业中两者的负向关系更为明显。鉴于此,对企业在提升人力资源管理、加强人力资本信息披露等方面提出了建议。

Based on the data of Shanghai and Shenzhen A-share listed companies from 2015 to2019,this article explores the impact of corporate human capital quality on audit pricing of firms and regulating effect of property right by means of Multiple-Factor Regression Analysis.The results show that the higher the quality of human capital of an enterprise is,the lower its audit fee is.And compared with non-state-owned enterprises,the negative relationship between the two is more obvious in state-owned enterprises.This study also provides some practical suggestions for companies in improving human resources management and strengthening the disclosure of human capital information.