我国注册会计师审计收费问题探讨

On the Charge for Auditing of Chartered Accountants in China

审计收费是产生于委托代理契约中信息不对称情况下的一项代理费用。从总体上讲 ,我国会计师事务所审计收费与国外会计师事务所相比是偏低的。究其原因 ,是由于我国会计师事务所普遍风险成本比国际水平要低。审计报告作为一项在信息不对称的情况下提供的“公共产品” ,在成本及风险较小的情况下 ,产品提供者之间的博弈容易造成恶性竞争 ,出现所谓的“二手车市场 (即柠檬市场 )”现象 ,导致审计违规事件屡有发生。因此有必要从制度上、法规建设上和管理上着力 ,从根本上解决注册会计师行业风险成本过低造成审计费用偏低的问题 ,使注册会计师审计收费趋于合理 ,审计活动趋于规范。

The charge for auditing bases on a charge for entrusted surrogate cont ract under the condition of non-balanced information. Generally the accountant o ffices charge lower in China for auditing than those overseas because the risk c ost of accountant offices in China is lower than international level. The auditi ng report is a sort of 'public goods' supplied under the condition of non-balanc ed information. In the situation of lower cost and risk the games among goods pr oviders may cause swart competition, which leads to so called 'the lemons market '. Consequently unlawful behaviors often happen. In order to perfect the charge for auditing strong measures must be taken to solve the swart competition due to the too low risk cost of registration accountant industry. The measures include constructions for system, law and administration.