本文旨在研究新会计准则对我国审计市场的影响。在研究中，利用Simunic模型及多元线性回归的方法对767家样本公司2001-2007年审计收费数据进行了实证研究。分析了可能影响我国上市公司审计收费的相关因素，发现新会计准则的实施导致了会计师事务所审计成本和审计风险的增加，进而显著地推高了我国上市公司审计收费的平均水平。这种影响主要源自于新会计准则中关于公允价值计量的要求。

This paper aims to study the impact of the new accounting standards of China on the audit market. In the study, with the Simunic model and multiple linear regression method, audit fees from 2001 to 2007 of 767 listed companies are studied. The relevant factors that may affect the audit fees are analyzed, and it is found that the implementation of new accounting standards has increase accounting firms’ audit costs and audit risk, which significantly pushed up the average level of audit fees of listed companies in China. This effect is mainly derived from the requirements of new accounting standards on fair value measurement.