我国证券市场特殊的制度背景下存在着中期财务报告的自愿审计这一典型的研究课题。对自愿接受审计公司与未接受审计公司的经济后果进行研究发现,自愿接受中期审计的公司与未接受中期审计的公司并无显著差别,在我国审计市场上缺乏保险价值和信息价值,我国的注册会计师民事赔偿责任亟需加强。 Under the background of the special system of the securities market in our country, there is a typical research topic of voluntary auditing of interim financial reports. The study on the economic consequences of voluntary auditing firms and unaudited firms shows that there is no significant difference between the companies that voluntarily accepted the medium-term audit and the companies that did not accept the mid-term audit. The lack of insurance value and information value in China’s audit market and the registration of our country Accountant civil liability urgently needs to be strengthened.