我国大型会计师事务所经营效率研究

发布时间：2017-12-30 23:46

本文关键词：我国大型会计师事务所经营效率研究　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：2009年、2010年是我国会计师事务所快速发展的两年。各事务所在2008年金融危机以及我国经济发展速度放缓等不利因素的影响下仍然交出了傲人的成绩单,在规模、收入等方面均取得了长足的进步。但发展的同时,恶性低价竞争、发展一味求“大”求“快”而忽视质量等行业内长期存在的问题也暴露了出来。我们认为简单的收入更多、规模更大并不一定意味着长期竞争能力更高,真正能带来行业进步的是整体审计技术的提高、各个层次人员的优化配置以及对事务所规模的合理控制。为了从效率角度研究我国会计师事务所经营情况,本文选取了2009、2010年连续两年年收入一亿元以上的34家大型事务所作为研究样本,对其进行了数据包络分析,从投入产出的角度评价了其经营效率。本文选取的产出指标为“年收入”,投入指标为“人才培养支出”、“其他执业人员人数”、“本科以上员工人数”、“30-60岁注师人数”、“住房公积金缴纳比例”以及“信息技术支出金额”。进行DEA经营效率评价后,我们使用松弛变量这一工具对事务所六种投入变量的冗余程度进行了衡量,试图找到究竟哪些变量是导致事务所经营无效的“元凶”,在本文的最后,我们总结了以上的分析结论并提出了对策与改进建议。本文的研究发现：我国大部分事务所处于规模比较合理的状态,现有的规模已经能较好地契合目前的经营状况。但各大事务所在工作流程、内部管理方法以及外部客户结构等方面存在着较大差异,大部分国内非“四大”大型事务所都存在因为纯技术效率较低而造成的经营效率低下问题。最后,大部分事务所经营效率低下的主要原因是人员配置无效,也即无法充分配置现有的人力资源,使人尽其才、物尽其用。配置效率过低是绝大多数事务所经营无效的主因。通过对各个事务所松弛变量的研究,我们发现事务所的投入冗余主要集中在人员方面,特别是本科以上的高学历人才以及拥有注册会计师执业资格的人才。有鉴于此,我们认为事务所应当合理配置各个层次的人才,使人尽其才,物尽其用。我们希望本文能够为各大会计师事务所改进经营效率提供建议,能够有助于会计师事务所经营者摸清行业状况与自身情况,从而助力我国会计师事务所的做大做强之路。
[Abstract]:2009, 2010 is the rapid development of China's CPA firms in two years. The influence of the 2008 financial crisis and China's economic slowdown and other unfavorable factors still proud to hand over the transcripts, in size, income and other aspects have made great progress. Meanwhile, a vicious price competition, the development of a seek "large" and "fast" and ignore the quality of the industry long-term problems are exposed. We think that the more simple income, bigger does not necessarily mean that the long-term competition ability is higher, can really bring the progress of the industry is the overall audit technology, optimize the allocation of personnel at all levels. And the reasonable control of the size of the firm.
In order to study the operation of the accounting firms in our country from the perspective of efficiency, this paper selects 20092010 consecutive years of annual income of one hundred million yuan more than 34 large firms as the research sample, carries on the data envelopment analysis, from the angle of input and output evaluation of the operation efficiency. This paper selects the output index for the yearly income. The input index for training expenditure "," other practitioners number "," Bachelor degree or above, the number of employees "," 30-60 ", the number of registered" housing provident fund to pay the proportion and amount of information technology spending. To evaluate the operating efficiency of DEA, we use the tool of a slack variable redundancy degree of firm six the input variables were measured, trying to find what variables is the result of firm operation invalid "culprit", at the end of this paper, we summarize the points The conclusion is made and the countermeasures and suggestions for improvement are put forward.
This study found that the majority of firms in China is relatively reasonable, the existing scale can better fit the current operating conditions. But the major firms in the work process, there is a great difference between the internal and external management method of customer structure, most of the domestic non big four large firms are operating efficiency because of the low pure technical efficiency is relatively low and the cause. Finally, the main reason for most firms inefficient staffing is invalid, it is difficult to fully configure the existing human resources, make the best use, best use. Low allocation efficiency is the vast majority of firms due to invalid.
Through the research of each firm slack variables, we find that firms input redundancy mainly concentrated in terms of personnel, especially high degree of talent and talent have Bachelor of certified public accountants. In view of this, we believe that the firm should be a reasonable allocation of various levels of talent, make the best use, the best use.
We hope that this paper can provide suggestions for big accounting firms to improve their business efficiency, and help accountants to find out the industry situation and their own situations, so as to help our accounting firms become bigger and stronger.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】