Taking listed companies in China from 2002 to 2015 as samples, this paper studies the influence of OFDI of Chinese enterprises on audit fees, and finds that enterprises with OFDI have significantly higher audit fees. “Big 4” accounting firms and accounting firms with expertise in the industry charge higher audit fees for OFDI companies. The placebo tests show that OFDI increases the business complexity and investment location complexity of Chinese enterprises, which makes auditors increase the input of audit resources and thus leads to higher audit fees. At the same time, OFDI alleviates the degree of information asymmetry and reduces the audit risks faced by auditors, indicating that the increase in audit fees caused by OFDI is more due to the increase in audit efforts than the increase in audit risks. The above research not only enriches relevant literature on the impact of OFDI on audit fees of Chinese enterprises, but also promotes further research on OFDI and accounting information .