【摘要】 目前“四大”会计师事务所的审计收费明显高于国内本土的事务所，针对不同类型的客户审计收费也不相同。本文从事务所规模与审计质量关系的理论研究出发，从成本习性分析、需求价格弹性和价格歧视与市场分割角度，对“四大”在中国审计市场上实行审计收费差别政策的原因进行诠释，以期为我国审计市场规范对境内外事务所的统一管理提供一些意见和建议。

　　【关键词】“四大”会计师事务所   审计费用   差异 

The Economic Interpretation of ‘Big Four’ Accounting Firms’ Audit Price Discrimination Strategy

　　Abstract: The audit price of ‘Big Four’ accounting firms is higher than native ones in our auditing market. And to different clients, audit price is different—to those companies who need high audit quality, the audit price is high, and to those who do not need high audit quality, the audit price is low. This article begins with the theory between accounting firms scale and audit quality. And based on economic point, it interprets the reasons why the ‘Big Four’ accounting firms take audit price discrimination strategy from the theories of cost behavior, demand-supply elasticity and price discrimination, in order to give some advice and suggestion to the regulation of our audit market.

　　Key words: ‘Big four’ accounting firms, audit fees, discrimination