已有研究对于上市公司存在审计意见购买动机的研究结论较为一致，但尚未有相关研究涉及这类动机的深层次原因。运用Logistic模型对我国上市公司2004—2008年5687个样本的实证研究发现，上市公司实施意见购买的动机普遍来自于资本市场动机和非资本市场动机中的债务契约动机，其次是管理层薪酬动机，但避税动机不显著；同时揭示了导致公司产生审计意见购买的资本市场动机与非资本市场动机的主要因素，这些研究结论可为审计与对审计的再监督提供有效参考。%Existing researches had reached the consistent agreement about the existence of motivations of audit shopping in listed companies, but not yet relevant researches about the deep - seated reasons of the motivations. Using the logistic mode, we do the empirical research on 5687 samples of listed companies in China form 2004 to 2008 year, and it shows that the motivations are more generally from the capital market motivations, debt covenants motivation of non - capital market motivation, as well as the management pay incentive, but the motivation of tax avoidance is not significant. At the same time, the research reveals the main factors lead to the audit shopping motivations both capital market and non - capital market oriented, which are effective references of auditing and the remonitoring of auditing.
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