文章以我国上市公司为对例,实证研究了事务所行业专长和客户谈判能力对审计费用的影响,研究结果表明:在总体上,我国审计收费与事务所行业专业化水平显著正相关,与客户谈判能力显著负相关,行业专业化水平愈高的事务所,审计收费溢价愈多;谈判能力愈强的企业,折价愈多;相对而言,有行业专长的事务所和国际"四大"的专业化收费溢价更多;但在客户谈判能力较高时,事务所的专业化溢价水平较低;客户谈判能力的折价效应仅在"非四大"审计时存在,"四大"审计时不存在;在无行业专长的"非四大"审计时存在,有行业专长的"非四大"审计时不存在;在企业的谈判能力强时存在,企业的谈判能力弱时不存在。

<正>截至2010年12月25日,武广高铁运营整整一周年。一年来,民航与高铁这两种交通运输方式在武广线上展开了激烈的市场竞争。航空公司围绕简化商务、优化流程、缩短时间、优质服务、加强宣传等制定了

This paper is written to research the impact of auditors' industry specialization on audit fees,the samples are collected from 1322 listed companies both on Shanghai and Shenzhen stock markets in 2005 and 2006.We find that,on the whole,auditor's industry specialization and audit fees have significant positive relation,the higher of auditor's industry specialization the more of audit fees.However,in the view of specialization development stage,before the auditors come to a extreme-high lever,they can get more revenue if they enhance their industry specialization;when they reach to the extreme-high point,the specialist premium will disappear.We also find the size of assets,number of subsidiary companies and segment reports,whether have negative profit in recent three years as well as the kind of auditing opinion have significant influence on audit pricing;while the net profit,accounts receivable and storages have no significant relation with audit pricing.We hope these findings can supply some academic support for audit firms to establish professional development strategy.

区域航空运输市场的分布与当地经济社会的特征以及发展程度密切相关。本文对我国八大经济区域的航空运输市场分布现状进行了描述与分析,并研究了影响航空运输市场的因素,在此基础上对未来八大经济区域航空运输市场的发展做了初步展望。

In recent years,practitioners and scholars have expressed concerns with performance measurements,but most present researches are case studies or survey reports,and few of them analyze the factors that affect the choices of enterprise's performance measures and the effect of performance measurement.This paper tries to discuss these questions using data in the survey.Based on the empirical study,the paper suggests that market pressures,competitive strategy,organization size and the degree of decentralization are associated significantly with non-financial measures usage.

This paper found that,besides such traditional factors as:the size of assets,the level of stocks,the number of subsidiary companies,the performance in recent three years,the auditing opinion of the year,the bargaining power does matter in the pricing.Clients' bargaining power and audit fees have a significant negative relation.Further more,we found that Big 4 s' audit fees are remarkably higher than Non-Big 4s'.However,when a company is audited by Big 4,bargaining power and audit fees have no significant relation;when a company is audited by Non-Big 4,they have a significant negative relation.In addition,among the Non-Big 4s' clients,those who have a large scale and strong bargaining power will get a price discount;on the contrary,small-scale and weak bargaining power clients can't get this benefit.

《商务航空》(Airline Business)近期刊登了2008年世界航空公司排名以及全球航空公司发展情况,编译如下,供参考。

<正>21世纪的今天,随着企业组织的复杂化、规模的庞大化,企业经营发展遇到了前所未有的挑战,这种挑战在许多大企业中有尤为明显,成为可持续发展的隐患。然而,竞争市场永远奉行优胜劣汰的游戏规则,在许多企业纷纷倒下的同时,却有不少的企业仍能