基于DEA方法的会计师事务所运营效率研究

发布时间：2018-03-04 21:30

本文选题：会计师事务所　切入点：数据包络分析　出处：《山西财经大学学报》2015年06期 　论文类型：期刊论文

【摘要】：选取44家具有证券从业资格的会计师事务所作为决策单元,以其2012年的数据作为样本,运用DEA的CCR模型、BCC模型对运营效率进行了评价和分析。研究发现,我国会计师事务所的整体运营效率较高;在规模效率无效的会计师事务所中,绝大部分事务所的规模效益处于递增状态;技术效率无效的会计师事务所在设立分所数量和合伙人数量两项投入方面存在冗余,在审计收入和审计收入增长率两项产出方面存在不足。利用交叉效率模型对评价结果进行优化后可以发现,国际四大会计师事务所整体来看还是优于本土所,但有被立信、瑞华等大型本土所赶超的迹象。以上结果表明,大中型会计师事务所通过合并的方式扩大规模,可以有效地提高自身的运营效率。
[Abstract]:The accounting firm chooses 44 furniture to have the qualification of the securities as a decision making unit, with 2012 as the sample data, using the CCR DEA model, BCC model of evaluation and analysis of operational efficiency. The study found that the higher the overall operational efficiency of China's accounting firms; in the accounting firm scale inefficiency in most firms the scale benefit in increasing state; accounting firm technical efficiency invalid redundancy in the establishment of branch number two and the number of partners in terms of investment, income audit and audit revenue growth rate of two output problems. Using the cross efficiency model found that the evaluation results were optimized, the big four international accounting firms is still better than the whole the local, but there are signs of Lixin, large local Ruihua catch up. The above results show that large and medium-sized accounting By expanding the scale by merger, the firm can effectively improve its operational efficiency.

【作者单位】：江西财经大学会计发展研究中心;华东交通大学经管学院;
【基金】：国家自然科学基金项目(71362008、71262013) 江西省社会科学规划项目(10JL02、09YJ224) 江西省教育科学规划项目(10ZD010)
【分类号】：F233;F224

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