中文摘要：

文章通过实证的方式检验了上市公司政府干预、社会资本与审计需求之间的关系。研究发现转轨经济下政府干预严重的地区，审计质量降低；对国有企业进一步研究发现，如果地方社会资本更高，其所在地的国有企业高质量的审计则会被减弱。

英文摘要：

This article examines the relationship among the government intervention, social capital and audit de- mand through empirical test. The study finds audit quality declines if government intervention is serious under the background of transition economy; the further research for the state-owned enterprises shows the quality of audit will be reduced in high social capital. This will make contribution to improving audit quality and building a harmonious society.