中文摘要：

社会资本存量反映了社会成员的互助合作意识和诚信水平。本文从社会资本的认知型和结构型两个维度出发,以2009-2014年中国A股上市公司作为研究样本,运用多元回归及Logistic模型考察社会资本对审计收费的影响。实证研究发现：总部所在地社会资本存量较高的公司支付的审计费用较低;相较于结构型社会资本而言,认知型社会资本对审计收费的影响更为明显;较高的社会资本既可降低审计师的人力资源投入水平,也能减小与审计相关的诉讼风险。审计师参考公司总部所在地的社会资本存量进行审计定价决策表明,在显性机制有待完善的情形下,隐性机制能够起到良好的补充作用。因而,提高社会资本存量有利于拓宽信息分享渠道、降低交易成本、促进社会分工。

英文摘要：

Social capital stock reflects social members＇ consciousness of mutual cooperation and integrity level. This paper starts from cognitive and structural types two dimensions of social capital and takes A-share listed companies from2009 to 2014 as samples to test the influence of social capital on audit fees by using multiple regression and Logistic model. The conclusions of empirical study confirm that firms with high social capital stock,which are located in the same city with headquarters,pay lower audit fees; compared with structural social capital,the impact of cognitive social capital on audit fees is more obvious; higher social capital not only can reduce auditors＇ human resources investment,but also can decrease audit-related litigation risk. That auditors refer to the social capital stock of the city where company headquarters is located to conduct audit pricing decision shows in the case of dominant mechanism to be improved,the recessive mechanism can play a good supplementary effect. Therefore,improving social capital stock is conducive to broadening the channels of information sharing,reducing transaction costs,and promoting social division of labor.