关键词: 甘蓝型油菜, 甘蓝型油菜, 白花, 胞质不育系, 遗传

Abstract:

Based on the data sampled from 216 agri-listed companies from the year 2001 to 2008 in China, an empirical study and relative theoretical analyses were conducted on the internal and external influencing factors on the determinants of audit prices. The result show the size of company and board are the major factors, and the larger the size of company and board, the higher the pricing; the more company business operation category, and the higher the level of liability, the higher the pricing. And then, the characteristics of auditing firms and the institutional environment are the important factors that affect the audit prices. Auditing firms whose comprehensive evaluation in the front rank, and having high quality audit have the high pricing; the higher the index mar where agri-listed companies are, the higher the pricing, however the higher the legalization level, the lower the pricing. At last, the paper put forward some related countermeasure and advices.