quality differentiation meaning in Chinese

品质差别

To confirm the three hypotheses in empirical study , this article selects all listing company and their auditors in china ' s stock market from 1996 - 1999 as the sample of the study . depending on univariate tests , multivariate tests , audit quality differentiation analysis , logistic analysis before auditor changes and regression analysis after auditor changes , this article tests the three hypotheses one by one . finally , according to normative study and positive study about audit quality of listing company , it puts forward practical methods to improve and guarantee the audit quality of listing companies under the comprehensive control system
为验证所提出的三个实证研究假设，本文选择中国股市1996年至1999年的所有上市公司及其主审事务所为研究样本，通过对审计质量的单变量和多变量年度分析、对审计质量级差的单变量和多变量分析，以及对审计师变更前的逻辑斯蒂分析和审计师变更后的多元回归分析，逐一验证了上述假设；最后，根据上市公司审计质量的规范分析和实证研究结果，在构建上市公司审计质量全面控制系统的基础上，提出了提升上市公司审计质量的具体措施。