Simunic审计定价模型自1980年被提出后，在国际上得到了广泛的认同，被大量国家作为研究审计定价的模板。但是由于我国社会主义初级阶段的特殊国情和我国企业的独特性，该模型在我国的实用程度大大降低。为了提高该审计模型在我国的适用程度，从企业产权性质、公司治理结构、内部控制三个方面进行理论分析。研究发现，企业产权性质、公司治理结构、内部控制这三个因素符合我国的特殊国情和中国企业的特殊性与独特性，将这三个要素补充到Simunic模型中后，能够提高该模型在中国的适用程度。%Simunic audit pricing model has been widely accepted in the world since it was put forward in 1980, and it has been widely used as a template for the study of audit pricing. But because of the special national conditions and the uniqueness of Chinese enterprises in the primary stage of socialism in China, the model is greatly reduced. In order to improve the application of this audit model in China, this paper theoretically analyzes from the nature of enterprise property rights, corporate governance structure and internal control. The study found that these three factors accord with the special situation of our country and the particularity and uniqueness of Chinese enterprises. It may be able to improve the adaptation degree of the model in China if these three elements can be added to the model.
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