中国证监会在2001年修订的上市公司年度报告内容与格式准则中,明确要求上市公司在年度报告中将支付给会计师事务所的报酬作为重要事项加以披露。审计收费信息的公开披露在很大程度上提高了该领域经验研究的可行性,正如张继勋、徐奕两位作者所言,这“给我们利用会计师事务所的审计收费来研究我国审计市场提供了契机”。 According to the contents and format guidelines of the annual report of listed companies revised in 2001 by China Securities Regulatory Commission, it is explicitly required that the listed company disclose the remuneration paid to the accounting firm in its annual report as a significant matter. The public disclosure of audit fee information greatly improves the feasibility of empirical research in this field. Just as the authors of Zhang Jixun and Xu Yi put it, “This gives us the opportunity to use the audit fees of accounting firms to study the audit market in China A turning point ”.