本文采用多元线性回归分析的方法，对我国上市公司审计收费影响因素进行了研究。
This paper analyzes the influencing factors of audit fees by multiple linearity regression in order to provide some meaningful advices to supervising department.
研究的目的在于希望通过了解其显著影响因素，进而优化审计收费市场，合理配置经济资源，达到双赢的目的。
This research targeted for optimizing audit charge market, rationally allocating economic resources and achieving the win-win goal through grasping its remarkable influence factor.
审计收费作为客户与注册会计师之间的重要的经济联系，是影响审计质量的重要因素之一，已逐渐成为审计研究的重要对象。
As the important economic relationship with customer and CPA, audit fee has became one of the great causes that influence audit quantity and the object of audit research.
本文运用2003年至2005年上市公司的数据对我国上市公司的审计收费定价的影响因素进行了实证研究。
By using the data of the listed companies of China from 2003 to 2005, we've done some empirical research on the forming determinants of the audit fees.
其次，对我国审计收费的影响因素进行了描述性分析，以此为基础，建立了一个审计收费与各影响因素的多元线形回归模型。
Secondly, China's audit fees on the impact of factors of the descriptive analysis as a basis for the establishment of an audit fees and the impact of factors of multi-linear regression model.
研究结果表明：资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。
The result turns out that: the asset size changing, accounting office scope changing corporate governance changing and accounting office changing are significant to the audit fees' changing.
研究结果表明：资产规模变动因素、公司治理变动因素、转聘“十大”会计师事务所和变更会计师事务所为审计收费变动的主要影响因素。
The result turns out that: the asset size changing, accounting office scope changing corporate governance changing and accounting office changing are significant to the audit fees' changing.
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