中文摘要：

本文分别从控制权与现金流权分离度、家族董事席位超额控制和家族CEO等三个维度分解家族控制权配置模式，考察控制权配置对审计师需求和供给效应的影响。研究发现，在审计师的供给方面，超额审计费用随着代理冲突的提高而增强，与两权分离度、家族董事席位超额控制程正相关，与家族CEO负相关。在审计师的需求方面，“四大”审计师需求与两权分离度和家族CEO负相关，与家族董事席位超额控制程度正相关。研究结论表明，在不同的代理冲突下，审计师需求和供给效应的差异性特征反映了家族企业控制人在发送可承诺信号和攫取公司资源之间的利益权衡选择。

英文摘要：

Theallocation of control rights affects the agency conflicts and govemance effect of family finn. This paper decompose the control mechanism from the wedge between control rights and cash flow rights, the excess board seats control and family CEO, investigate the effect of the control rights allocations on auditor demand and auditor supply. We found that auditors supply is positive with the agency conflict, and abnormal audit fees increase as the separation of ownership, family excess board seats control and family CEO the ＂big four＂ auditor needs is negative with the separation of ownership and family CEO, but positive with family excess board seats control. Conclusion shows that the conflict in different agents, the demand and supply effects of auditor characteristics reflect the trade off between the effect of family business can be committed in sending signals and negative effect of the ultimate controllers expropriate resources.