The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees.

其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。

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Floating cover function: it mainly possess three item of function as accumulate biogas, biogas storage, pressure adjustment.

浮罩的功能：聚集沼气、沼气储存、压力调整三项主要特性。

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