本文關(guān)鍵詞：我國(guó)大型會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)效率研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：2009年、2010年是我國(guó)會(huì)計(jì)師事務(wù)所快速發(fā)展的兩年。各事務(wù)所在2008年金融危機(jī)以及我國(guó)經(jīng)濟(jì)發(fā)展速度放緩等不利因素的影響下仍然交出了傲人的成績(jī)單,在規(guī)模、收入等方面均取得了長(zhǎng)足的進(jìn)步。但發(fā)展的同時(shí),惡性低價(jià)競(jìng)爭(zhēng)、發(fā)展一味求“大”求“快”而忽視質(zhì)量等行業(yè)內(nèi)長(zhǎng)期存在的問(wèn)題也暴露了出來(lái)。我們認(rèn)為簡(jiǎn)單的收入更多、規(guī)模更大并不一定意味著長(zhǎng)期競(jìng)爭(zhēng)能力更高,真正能帶來(lái)行業(yè)進(jìn)步的是整體審計(jì)技術(shù)的提高、各個(gè)層次人員的優(yōu)化配置以及對(duì)事務(wù)所規(guī)模的合理控制。 為了從效率角度研究我國(guó)會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)情況,本文選取了2009、2010年連續(xù)兩年年收入一億元以上的34家大型事務(wù)所作為研究樣本,對(duì)其進(jìn)行了數(shù)據(jù)包絡(luò)分析,從投入產(chǎn)出的角度評(píng)價(jià)了其經(jīng)營(yíng)效率。本文選取的產(chǎn)出指標(biāo)為“年收入”,投入指標(biāo)為“人才培養(yǎng)支出”、“其他執(zhí)業(yè)人員人數(shù)”、“本科以上員工人數(shù)”、“30-60歲注師人數(shù)”、“住房公積金繳納比例”以及“信息技術(shù)支出金額”。進(jìn)行DEA經(jīng)營(yíng)效率評(píng)價(jià)后,我們使用松弛變量這一工具對(duì)事務(wù)所六種投入變量的冗余程度進(jìn)行了衡量,試圖找到究竟哪些變量是導(dǎo)致事務(wù)所經(jīng)營(yíng)無(wú)效的“元兇”,在本文的最后,我們總結(jié)了以上的分析結(jié)論并提出了對(duì)策與改進(jìn)建議。 本文的研究發(fā)現(xiàn)：我國(guó)大部分事務(wù)所處于規(guī)模比較合理的狀態(tài),現(xiàn)有的規(guī)模已經(jīng)能較好地契合目前的經(jīng)營(yíng)狀況。但各大事務(wù)所在工作流程、內(nèi)部管理方法以及外部客戶(hù)結(jié)構(gòu)等方面存在著較大差異,大部分國(guó)內(nèi)非“四大”大型事務(wù)所都存在因?yàn)榧兗夹g(shù)效率較低而造成的經(jīng)營(yíng)效率低下問(wèn)題。最后,大部分事務(wù)所經(jīng)營(yíng)效率低下的主要原因是人員配置無(wú)效,也即無(wú)法充分配置現(xiàn)有的人力資源,使人盡其才、物盡其用。配置效率過(guò)低是絕大多數(shù)事務(wù)所經(jīng)營(yíng)無(wú)效的主因。 通過(guò)對(duì)各個(gè)事務(wù)所松弛變量的研究,我們發(fā)現(xiàn)事務(wù)所的投入冗余主要集中在人員方面,特別是本科以上的高學(xué)歷人才以及擁有注冊(cè)會(huì)計(jì)師執(zhí)業(yè)資格的人才。有鑒于此,我們認(rèn)為事務(wù)所應(yīng)當(dāng)合理配置各個(gè)層次的人才,使人盡其才,物盡其用。 我們希望本文能夠?yàn)楦鞔髸?huì)計(jì)師事務(wù)所改進(jìn)經(jīng)營(yíng)效率提供建議,能夠有助于會(huì)計(jì)師事務(wù)所經(jīng)營(yíng)者摸清行業(yè)狀況與自身情況,從而助力我國(guó)會(huì)計(jì)師事務(wù)所的做大做強(qiáng)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.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F233

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