基于非参数DEA方法的我国会计师事务所运营效率分析

发布时间：2018-01-18 13:40

本文关键词：基于非参数DEA方法的我国会计师事务所运营效率分析　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的逐渐完善，会计师事务所在市场经济中发挥着巨大的作用。自20世纪80年代打破计划经济的束缚后，我国重新恢复了注册会计师制度。截至2012年底，我国共有会计师事务所（含分所）8128家，全国共有注册会计师99085人，非执业会员98089人，我国会计师事务所取得了长足的发展。但我国注册会计师行业的发展现状却并不能令人满意，存在着本土会计师事务所与国际四大所之间实力差距悬殊、本土会计师事务所之间实力参差不齐、本土会计师事务所发展滞后及效率低下等一系列问题。所以，测度我国会计事务所的运营效率，探索其效率损失根源就具有了现实意义。本论文试图从会计师事务所的运营效率角度，分析我国会计师师事务所的效率状况，以期进一步为提升我国本土会计师事务所的竞争力和自身行业效益，为实现会计师事务所行业的良性长远发展做出贡献。本论文基于经济学中的生产前沿面理论，选用非参数的数据包络分析（DEA）方法，以中国注册会计师协会发布的2007-2009年前百家信息为样本数据来源，通过Spearman相关性系数确定投入产出指标，对我国会计师事务所的运营效率进行静态与动态两方面的研究。静态效率分析分为两步：第一步运用DEAP2.1软件测算2007-2009年我国会计师事务所的运营效率，对实证结果进行描述性统计；第二步将2007-2009年各会计师事务所的各效率指标取平均值，按效率值将我国本土会计师事务所划分为“本土前十”所和“本土其他”所，按照“国际四大”、“本土前十”所和“本土其他”所进行纯技术效率分析、规模效率分析和技术效率分析。通过静态分析得出，我国会计师事务所运营效率呈逐年上升趋势，但效率水平仍然较低。与“国际四大”所相比，“本土前十”所基本与其在同一水平上，只是规模效率略低，“本土其他”所则远远落后。通过DEA-Malmquist生产力指数动态模型，把行业全要素生产效率变化即会计师事务所的生产率变化分解为技术水平变化和技术效率变化，其中技术效率变化又分解为纯技术效率变化和规模效率变化。结果表明：（1）整体上，从“国际四大”和“国内所”的比较估计结果来看，“国际四大”的技术水平变动值（Tch）、技术效率变动值（TEch）均保持高水平增长，而国内所术水平变动值（Tch）均小于或等于1，技术水平的差异是国内所与国际四大的根本性差距。（2）国内所有两极分化趋势，经济效益的差异呈现出两个集团，在考察的46家国内所中，有20家效益呈增长趋势，26家经济效益出现减少，其原因主要是技术水平能力不足造成的，管理能力在一定程度上会加剧了这一差距。鉴于上述分析结果，从会计师事务所的效益增长角度出发，积极提高自身技术能力水平，增强核心竞争力是关键，同时注意企业管理水平和适度的规模扩张的跟进。考虑到国内所目前发展参差不齐，本文分类给出以下建议：（1）对于处于相对领先地位的“国内前十”事务所，应注重提高自身业务技术能力水准，缩短与“国际四大”在技术层面的差距，学习国际四大所的成功经验，诸如：确保执业质量，加强内部的监督控制管理；进行品牌建设，树立诚信形象；拓展诸如管理咨询、会计服务、税务服务等非审计业务领域，建立新的业务增长点，提升国际业务和高端领域的服务能力；推行国际化人才发展战略，培养、引进具有满足国际化战略的高端人才等。以质量为核心、以人才为支撑、以管理为依托，走规模化、国际化、品牌化、网络化路线，努力推进表征我国整个会计事务所行业技术水平的生产前沿面不断前移，充分发挥龙头的带动作用。（2）对于处于中游的国内所，除了进行适度的规模扩张外，更应该转变经营理念，加强内部治理，建立健全事务所内部决策和管理机制，提高事务所风险管理和质量控制能力，开展高端信息化人才培养，加大人力资本投入，积极吸引人才、培养人才、储备人才，打造“懂业务、精技术”的复合型人才队伍，在保持现有优势的基础上，充分发挥现有资源的能力以实现效益质的飞跃。（3）对于行业下游处于效益衰退的其他所，一方面应着重提高经营者管理能力，加强内部治理与风险控制水平，抓住当前规模效率尚有发展空间的时机，适度扩张发展壮大自己。另一方面，提高自身技术水平，加强信息化基础建设和应用软件功能的完善，开发事务所业务管理和内部管理系统，学习和消化新审计准则，按照审计准则的规范开展业务活动。
[Abstract]:As China's market economy gradually improved, accounting firms play a huge role in the market economy. Since 1980s to break the shackles of the planned economy, our country restored the CPA system. By the end of 2012, China's accounting firms (including branch) 8128, a total of 99085 certified public accountants, non a member of 98089 people, accounting firms in our country has achieved great development. But the current situation of the development of the CPA industry in China is not satisfactory, there is a gap between the strength of local accounting firms and international four big disparity between the local accounting firms strength is uneven, a series of problems in the development of the local accounting firms lag and low efficiency etc. so, measure accounting firms in China to explore the operational efficiency, the efficiency loss source has practical significance.
This paper attempts from the perspective of the operational efficiency of the accounting firm, the analysis efficiency of China s accounting firms, in order to further enhance the competitiveness of the local accounting firms in China and their own benefits, to contribute to the healthy long-term development of CPA industry. This paper production frontier theory in economics based on data envelopment analysis using non parametric method (DEA), published by the Institute of Certified Public Accountants China 2007-2009 years ago hundreds of information as the sample data source through the Spearman correlation coefficient to determine the input and output indicators, studied the two aspects of static and dynamic of China's CPA's operational efficiency.
The static efficiency analysis is divided into two steps: the first step of using DEAP2.1 software to measure the 2007-2009 years of China's CPA operational efficiency, descriptive statistics of the empirical results; the second step is to 2007-2009 the accounting firm of the efficiency index of average efficiency value will be divided, according to the local accounting firms in China as the "local top ten" "local and other", in accordance with the "international big four", "local top ten" and "native" of pure technical efficiency and scale efficiency analysis, analysis of technical efficiency. Through the static analysis, the operational efficiency of the accounting firms in China increased year by year, but the efficiency is still low. The "big four" compared to the "local top ten" are basic and at the same level, but the scale efficiency is slightly lower, "native" as far behind.
Through the DEA-Malmquist productivity index dynamic model, the industry total factor productivity changes in productivity change accounting firms is decomposed into technical efficiency change and technological level changes, including changes in technical efficiency is decomposed into pure technical efficiency change and scale efficiency change. The results showed that: (1) on the whole, from the "four international" and "domestic the comparison between the estimated results, the" international four "technology level changes value (Tch), the changes in technical efficiency values (TEch) were maintained at a high level of growth, while domestic technical level changes (Tch) were less than or equal to 1, the difference is the technical level of domestic and international four big fundamental of all the domestic gap. (2) the polarization trend, the difference of economic benefit showed two in the study group, 46 domestic, 20 benefits increased 26, economic benefit appears to reduce the main reason It is the result of lack of technical ability, and management ability will aggravate the gap to some extent.
In view of the above analysis, from the growth accounting firms benefit perspective, actively improve their own technical level, enhance the core competitiveness is the key, while paying attention to the enterprise management level and moderate scale expansion follow up. Considering the current development of domestic stagger is uneven, this paper gives the following suggestions:
(1) in the leading position relative to the top ten domestic firms ", should focus on improving their business technical ability level, and reduce the" international four "at the technical level of the gap, learning successful experience, such as the international big four: to ensure the quality of practice, strengthen the supervision and management of internal control; brand building establish a good image; development such as management consulting, accounting services, tax services and other non audit business areas, the establishment of a new business growth point, and enhance the international business field of high-end service ability; implementing the internationalization strategy of talent development, training, with the introduction of high-end talent to meet the internationalization strategy. Take the quality as the core, taking talent as the support, relying on management, scale, internationalization, branding, network route, efforts to promote the production frontier characterization of our entire accounting firm industry technology level unceasing advancement Give full play to the leading role of the faucet.
(2) for in the middle of China, in addition to the moderate scale expansion, should change the management idea, strengthen internal management, establish and improve the internal decision-making and management mechanism, improve the firm risk management and quality control, to carry out high-end information technology training, increase human capital investment, actively attract talent, talent cultivation. Reserve personnel, build "understand business, fine technology" compound talents on the basis of keeping the existing strengths, the ability to make full use of the existing resources to achieve the benefits of a qualitative leap.
(3) for the downstream industry in decline of other benefits, one should focus on the improvement of management ability, strengthen internal management and risk control level, seize the opportunity and development space scale efficiency, moderate expansion to develop. On the other hand, improving their technical level, perfecting and strengthening the information infrastructure construction and Application software the business development, office management and internal management system, to study and digest the new auditing standards, to carry out business activities in accordance with the audit standards.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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