新疆财经

新疆财经 ›› 2026, Vol. 0 ›› Issue (2): 49-62.DOI: 10.16716/j.cnki.65-1030/f.2026.02.005

• 企业财务与会计研究专题 • 上一篇    下一篇

原则导向会计准则与审计收费的关系研究——来自金融工具确认和计量准则执行的证据

沈振宇1, 沈宇秀2   

  1. 1 上海证券交易所， 上海 200122
    2 新加坡国立大学， 新加坡 119077
  • 收稿日期:2025-06-23 出版日期:2026-04-25 发布日期:2026-09-07
  • 作者简介:沈振宇（1970—），男， 管理学博士，上海证券交易所高级会计师，研究方向为会计学、资本市场监管；
    沈宇秀（2000—），女，新加坡国立大学理学院硕士研究生，研究方向为统计学、数理经济。
  • 基金资助:
    财政部全国会计重点科研项目“会计准则国际趋同、等效及其经济后果研究：来自沪市监管的证据”(2022KJA03);国家自然科学基金项目“会计师事务所内部治理机制与审计风险控制”(72172076)

On Relationship between Principle-based Accounting Standards and Audit Fees: Evidence from the Implementation of Financial Instruments Recognition and Measurement Standards

SHEN Zhenyu1, SHEN Yuxiu2   

  1. 1 Shanghai Stock Exchange, Shanghai 200122, China
    2 National University of Singapore, Singapore, 119077
  • Received:2025-06-23 Online:2026-04-25 Published:2026-09-07

RichHTML

PDF (PC)

摘要：

文章基于原则导向会计准则赋予企业更大的会计政策选择空间，可能诱发合法操纵行为，进而推高审计收费这一逻辑，在金融工具确认和计量准则执行背景下，以沪市主板A股非金融上市公司为样本，实证检验原则导向会计准则与审计收费之间的关系。研究发现：原则导向会计准则与审计收费正相关，会计准则的原则导向特征越明显，越可能通过诱发企业合法操纵行为进而推高审计成本，同时会计师事务所对审计客户存在某种“关系溢价”现象。企业作为会计准则执行者应参与准则制定并恰当运用会计政策，会计师事务所作为监督者应协助准则的监督执行，证监会等部门作为监管者应参与国际准则制定并加强监管，财政部等部门作为准则制定者应结合国情出台具体规范，各方协同，共同提升准则执行效果。

关键词: 原则导向会计准则, 审计收费, 剩余会计规则制定权, 金融工具确认和计量准则

Abstract:

Based on the logic that the principle-based accounting standards grant enterprises greater space for choosing accounting policies, which may induce legal manipulation and thereby increase audit fees, this paper, under the background of the implementation of the financial instrument recognition and measurement standards, empirically examines the relationship between principle-based accounting standards and audit fees using the data of non-financial listed companies on the Shanghai Main Board A-share market. The research finds that principle-based accounting standards are positively correlated with audit fees, and there is a "relationship premium" phenomenon for audit clients by accounting firms. As the implementers of accounting standards, enterprises should participate in the formulation of standards and appropriately apply accounting policies. As supervisors, accounting firms should assist in supervising the implementation. Regulatory authorities such as the China Securities Regulatory Commission should participate in the formulation of international standards and strengthen supervision. Standard-setting bodies including the Ministry of Finance should formulate specific norms in line with national conditions. All parties should work together to enhance the implementation effect.

Key words: principle oriented accounting standards, audit fees, remaining authority to formulate accounting rules, financial instruments recognition and measurement standards

中图分类号: