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.
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