基于DEA方法的会计师事务所运营效率分析

发布时间：2018-04-17 01:07

本文选题：会计师事务所 + 数据包络分析　；参考：《华东交通大学》2014年硕士论文

【摘要】：随着资本市场的发展和投资者队伍的日益扩大，资本市场信息披露的可信度越发受到重视，这就需要独立的第三方机构以其专业知识对信息的质量进行鉴证，以降低投资者与被投资者之间信息不对称的情况。注册会计师行业正是在这种背景下迅速发展起来的。可以说，注册会计师行业目前已经成为服务国家经济社会健康快速发展不可或缺的力量，它在提高经济信息质量、维护市场经济秩序、规范资本市场发展、引导资源合理配置、深化对外开放等方面发挥着重大作用。为了更好地充当“经济警察”的角色，向资本市场提供更高质量的鉴证服务，就需要会计师事务所拥有很高的运营效率。高效运营的会计师事务所不仅能够增强其自身的服务能力和市场竞争力，也能够推动整个注册会计师行业的持续发展。为此，本文选取了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年的数据作为分析依据，利用DEA的CCR模型对事务所的运营效率进行了评分。接着，又根据BCC模型求出了事务所的纯技术效率和规模效率。这一步骤可以评价各家事务所的运营效率是否有效，若无效，亦可知是纯技术效率无效或是规模效率无效，或两者均无效。通过BCC模型还可得知各事务所的规模报酬递增、递减，或者不变。结合这些信息，我们可以针对事务所的具体弱项进行相应改进。另外，本文引入了交叉效率模型作为评价技术效率的辅助工具。交叉效率模型可以同时对有效和无效的决策单元进行效率排序，很好地解决了CCR和BCC模型不能为有效决策单元进行效率排序的弊端。并且，CCR模型中每个决策单元会采用最能凸显自身效率优势的方式分配权重，故容易出现某些决策单元权重分配较为极端的问题，运用交叉效率模型就能够很好地避免该问题。通过对上述实证研究结果的分析，本文有如下发现：我国具有证券从业资格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；对于那些技术效率无效的会计师事务所而言，它们在设立分所数量和合伙人数量两项投入方面普遍存在冗余现象，在审计收入和审计收入增长率这两项产出方面普遍存在产出不足的问题；“四大”会计师事务所在整体上还是优于本土所的，但已有被立信、瑞华这类大型本土所赶超的迹象；现阶段，，大部分大中型会计师事务所通过合并方式扩大规模，可以提高自身运营效率。
[Abstract]:With the development of capital market and the increasing expansion of investors, the credibility of capital market information disclosure has been paid more and more attention, which requires independent third-party organizations to verify the quality of information with their expertise.To reduce the information asymmetry between the investor and the investor.It is against this background that the CPA industry has developed rapidly.It can be said that the CPA industry has become an indispensable force in serving the healthy and rapid development of the national economy and society. It is improving the quality of economic information, maintaining the order of the market economy, standardizing the development of the capital market, and guiding the rational allocation of resources.Deepening opening to the outside world is playing an important role.In order to play the role of "economic police" and provide higher quality authentication services to the capital market, accounting firms need to have a high operational efficiency.The efficient operation of accounting firms can not only enhance their own service ability and market competitiveness, but also promote the sustainable development of the whole CPA industry.Therefore, 44 accounting firms with securities qualifications are selected as decision making units, and their data in 2012 are taken as the basis of analysis, and the operational efficiency of the firms is evaluated by using DEA's CCR model.Then, according to the BCC model, the pure technical efficiency and scale efficiency of the firm are obtained.This step can evaluate whether the operational efficiency of each firm is effective, if not, whether the pure technical efficiency is invalid, the scale efficiency is not effective, or both are invalid.Through the BCC model, we can also know that the scale return of each firm is increasing, decreasing, or invariant.Combined with this information, we can improve the specific weaknesses of the firm.In addition, cross-efficiency model is introduced as an auxiliary tool to evaluate technical efficiency.The cross efficiency model can sort the effective and invalid decision units at the same time, which solves the problem that the CCR and BCC models can not sort the efficiency of the effective decision units at the same time.In CCR model, each decision making unit will use the way that can highlight its own efficiency advantage to distribute weight, so it is easy to appear some decision-making unit weight allocation extreme problem, using cross efficiency model can avoid this problem very well.Through the analysis of the above empirical research results, this paper has the following findings: the overall operational efficiency of the accounting firms with securities qualification is high; in the accounting firms with ineffective scale efficiency,The vast majority of firms have incremental economies of scale; for those accounting firms that are not technically efficient, they generally have redundancy in terms of the number of branch offices and the number of partners,In the audit income and the audit income growth rate, there is the problem of insufficient output, the "big four" accounting firms still outperform the local firms on the whole, but there are signs that the large local firms such as Ruihua have caught up with each other.At present, most large and medium-sized accounting firms can improve their own operational efficiency by expanding their scale through merger.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F224

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