审计师声誉提升机制带来的是审计师“寻租合谋”还是激励？2006 年《全 国会计领军（后备）人才培养十年规划》出台，为审计师个人声誉机制的探 究提供了制度基础。本文以 2006 年—2016 年（即领军人才十年规划期间）A 股上市公司为研究对象，探究了审计师个人声誉提升对于审计质量的作用效 果。并进一步研究了审计师行业专长、市场制度环境如何影响其效果。研究 发现，当审计师通过领军人才选拔获得审计声誉提升之后所提供的审计监督 服务质量有显著提升。当审计师行业专长程度越高时，声誉提升机制的激励 效果越发明显。市场制度环境的优劣也会影响到声誉提升机制的激励效果， 当市场制度环境良好时，声誉机制才能显著有效。也进一步证实了高声誉审 计师在通过付出更多的劳动和精力以维护声誉的同时其承接 IPO 项目的概率 会显著提升，这为高声誉审计师带来了潜在收益。本文的研究为监管部门提 升审计质量提供了新思路，也论证了会计领军人才计划的实施对行业的发展 起到了推动作用。

Does auditor reputation enhancement mechanism bring about auditor "rent-seeking collusion" or incentive? In 2006， the Ten-year Plan for the Training of National Accounting Leaders (Reserve) Talents was issued， which provided an institutional basis for the study of the auditor's personal reputation mechanism. This paper takes A-share listed companies from 2006 to 2016 (i.e.， the 10-year planning period for leading talents) as the research object to explore the effect of enhancing auditor's personal reputation on audit quality. Moreover， we further study how auditor industry expertise and market institutional environment affect its effect. It is found that the quality of audit supervision service provided by auditors is significantly improved when they gain audit reputation through the selection of leading talents. The higher the auditor's industry expertise， the more obvious the incentive effect of reputation enhancement mechanism. The quality of the market system environment will also affect the incentive effect of the reputation promotion mechanism. Only when the market system environment is good， can the reputation mechanism be significantly effective. It also further confirms that the probability of high-reputation auditors to undertake IPO projects will be significantly increased when they pay more labor and energy to maintain their reputation， which brings potential benefits to high-reputation auditors. The study 4 of this paper provides a new idea for the supervision department to improve the audit quality， and also demonstrates that the implementation of the accounting leading talents program has played a role in promoting the development of the industry.