我国会计师事务所经营效率及其驱动因素研究

发布时间：2018-04-04 13:07

本文选题：会计师事务所　切入点：经营效率　出处：《湘潭大学》2013年硕士论文

【摘要】：随着全球化发展和国际会计趋同趋势的延续，我国会计师事务所的国际化经营已大势所趋。而国际一流会计师事务所在我国已经“生根发芽”，逐步站稳脚跟，，这对我国本土会计师事务所来说是个充满国际化竞争的时代。经营效率，是本文研究的核心问题，也是衡量我国会计师事务所竞争力的重要指标，更是我国会计师事务所维持可持续发展的关键点。因此，研究我国会计师事务所的经营效率及其驱动因素，对我国会计师事务所的发展具有十分重要的现实意义。国际化竞争和本土会计师事务所之间的相互“角逐”，定会使经营效率突出的事务所立于不败之地。本文以我国会计师事务所的经营效率及其驱动因素为研究对象，在理论研究方面，首先从研究的背景和意义出发，回顾了国内外相关文献研究；然后，阐述了我国会计师事务所的内涵、会计师事务所的发展历程、会计师事务所经营效率分析的理论基础；最后，对比了测度会计师事务所经营效率的分析方法，并选择了适合本研究的方法。在实证研究方面，首先利用基于数据包络法的Malmquist指数对我国2002—2010年间33家会计师事务所的经营效率值进行了测度和分解，选取样本时区分了“四大”和本土会计师事务所，以便对两类的效率值进行对比分析，结果发现后者的平均效率值要高于前者，而对Malmquist指数进行分解后发现技术效率指数对我国会计师事务所效率的贡献率较高；然后，本文以Malmquist指数和技术效率指数作为我国会计师事务所经营效率的考察指标，通过建立计量模型实证检验了驱动因素对我国会计师事务所经营效率的影响，结果表明：第一，注册会计师人数比例越高，越不利于我国会计师事务所经营效率的提高；第二，经验丰富的注册会计师比例与我国会计师事务所经营效率之间呈正相关关系；第三，客户资源质量与我国会计师事务所经营效率之间呈显著正相关关系。第四，扩张能力对会计师事务所的效率影响是负的，且十分显著。文章的最后根据相关理论研究和实证分析，从四个方面提出了改进我国会计师事务所经营效率的政策建议。
[Abstract]:With the development of globalization and the continuation of the trend of convergence of international accounting, the internationalization of accounting firms in China has become a trend.The international first-class accounting firms have taken root in our country and gradually established their foothold, which is an era full of international competition for our local accounting firms.Management efficiency is the core problem of this paper, it is also an important index to measure the competitiveness of accounting firms in China, and it is also the key point to maintain the sustainable development of accounting firms in China.Therefore, it is of great practical significance to study the operating efficiency and driving factors of accounting firms in China.The international competition and the competition between the local accounting firms will make the firms with outstanding operating efficiency in an invincible position.In this paper, the operating efficiency and its driving factors of accounting firms in China are taken as the research object. In the theoretical research, firstly, the background and significance of the research are reviewed, and the relevant literature research at home and abroad is reviewed.This paper expounds the connotation of accounting firms in China, the development course of accounting firms, the theoretical basis of the analysis of operating efficiency of accounting firms, and finally, compares the analytical methods of measuring the operating efficiency of accounting firms.The method suitable for this study is also selected.In the aspect of empirical research, firstly, using Malmquist index based on data envelopment method, the operating efficiency of 33 accounting firms in China from 2002 to 2010 is measured and decomposed, and the four major accounting firms and the local accounting firms are distinguished when the samples are selected.The results show that the average efficiency value of the latter is higher than that of the former, but after decomposing the Malmquist index, the contribution rate of the technical efficiency index to the efficiency of accounting firms in China is higher.This paper takes the Malmquist index and the technical efficiency index as the inspection index of the operating efficiency of the accounting firm in China, and empirically tests the influence of the driving factors on the operating efficiency of the accounting firm through the establishment of the econometric model. The results show that: first,The higher the number of certified public accountants, the more unfavorable to the improvement of the operating efficiency of our country's accounting firms; second, the proportion of experienced certified public accountants has a positive correlation with the operating efficiency of our country's accounting firms; third,There is a significant positive correlation between the quality of customer resources and the operating efficiency of accounting firms in China.Fourth, the expansion ability has a negative effect on the efficiency of accounting firms, and is very significant.In the end, according to the relevant theoretical research and empirical analysis, the paper puts forward some policy suggestions to improve the management efficiency of accounting firms in China from four aspects.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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