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论文编号：	15328
作者编号：	2120233666
上传时间：	2025/6/5 15:54:35
中文题目：	产业链话语权与审计收费研究
英文题目：	Research on the Industrial Chain Discourse Power and Audit Fees
指导老师：	张继勋
中文关键字：	产业链话语权；审计收费；代理成本；金融资产投资
英文关键字：	Industrial chain discourse power；Audit fees；Agency costs；Financial asset investment
中文摘要：	中国当前已进入高质量发展阶段，为保障经济平稳健康发展，中共中央政治局及政府多次强调保产业链稳定等“六保”工作。会计师事务所提供的专业服务在提升产业链抗风险能力、资源配置效率等方面能够发挥重要作用。厘清产业链话语权对于审计收费的影响，不仅对于政府有效引导产业链各企业健康发展有重要意义，也有利于会计师事务所完善并优化定价机制。但目前鲜有文献对该问题进行研究。 基于此，本文选择2007-2023年我国沪深A股上市公司作为样本，实证分析了产业链话语权对审计收费的影响及其作用机制，并进行了异质性分析。研究结论如下：第一，产业链话语权会提升会计师事务所的审计收费。第二，产业链话语权较强的企业，面临着更高的代理成本，股东会以更高的审计收费购买高质量审计服务，以加强对管理者的监督。同时，基于提高资金使用效率与经营业绩的考虑，产业链话语权较强的企业会将剩余资金投资于金融资产。金融资产的过度投资可能挤压实业投资，有损企业的竞争力，同时，金融资产也是财报重大错报风险的高发地，因此审计师会提高审计收费作为风险补偿溢价。第三，国有产权性质削弱了产业链话语权对审计收费的影响，因为国有企业的政治色彩更浓厚，更重视并积极响应“保产业链稳定”号召，同时，政府隐性背书也提升了国有企业的抗风险能力。另外，市场地位促进了产业链话语权对审计收费的影响，因为高市场地位降低了产品市场竞争程度，减少了对管理者的约束，进一步激化了代理冲突。本文为产业链话语权经济后果及审计收费影响因素相关研究提供了新的经验证据，并探究了产业链话语权与审计收费关系的作用路径，为政府引导产业链企业践行“六稳”、“六保”工作号召提供了新的视角，也有助于会计师事务所优化审计收费机制，以更高质量的审计服务助推产业链健康稳定发展。
英文摘要：	China has entered the stage of high-quality development. In order to ensure the steady and healthy development of the economy, the Political Bureau of the CPC Central Committee and the government have repeatedly stressed the " the security in the six areas" such as ensuring the stability of the industrial chain. The professional services provided by accounting firms can play an important role in improving the anti-risk ability of the industrial chain and the efficiency of resource allocation. Clarifying the impact of the discourse power of the industrial chain on audit fees is not only of great significance for the government to effectively guide the healthy development of enterprises in the industrial chain, but also conducive to improving and optimizing the pricing mechanism of accounting firms. However, there is little literature on this issue. Based on this, this paper selects China's Shanghai and Shenzhen A-share listed companies from 2007 to 2023 as the sample, empirically analyzes the impact of the discourse power of the industrial chain on audit fees and its mechanism, and makes a heterogeneity analysis. The research conclusions are as follows: first, the discourse power of the industrial chain will increase the audit fees of accounting firms. Second, enterprises with a strong voice in the industrial chain face higher agency costs. Shareholders' meetings purchase high-quality audit services at higher audit fees to strengthen the supervision of managers. At the same time, based on the consideration of improving the efficiency of capital use and operating performance, enterprises with strong voice in the industrial chain will invest the remaining funds in financial assets. Excessive investment in financial assets may squeeze industrial investment and damage the competitiveness of enterprises. At the same time, financial assets are also the place where the risk of material misstatement of financial statements is high. Therefore, auditors will increase audit fees as a risk compensation premium. Third, the nature of state-owned property rights weakens the impact of the discourse power of the industrial chain on audit fees, because state-owned enterprises have a stronger political color, pay more attention to and actively respond to the call to "ensure the stability of the industrial chain", and the implicit endorsement of the government also improves the anti-risk ability of state-owned enterprises. In addition, the market position promotes the influence of the discourse power of the industrial chain on audit fees, because the high market position reduces the degree of product market competition, reduces the constraints on managers, and further intensifies the agency conflict. This paper provides new empirical evidence for the related research on the economic consequences of the discourse power of the industrial chain and the influencing factors of audit fees, and explores the path of the relationship between the discourse power of the industrial chain and audit fees, provides a new perspective for the government to guide the industrial chain enterprises to practice the call of " the security in the six areas", and also helps the accounting firms to optimize the audit fee mechanism and promote the healthy and stable development of the industrial chain with higher quality audit services.
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