發(fā)布時間：2017-12-30 23:46

  本文關(guān)鍵詞：我國大型會計師事務(wù)所經(jīng)營效率研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計師事務(wù)所 經(jīng)營效率 數(shù)據(jù)包絡(luò)分析

【摘要】：2009年、2010年是我國會計師事務(wù)所快速發(fā)展的兩年。各事務(wù)所在2008年金融危機以及我國經(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單,在規(guī)模、收入等方面均取得了長足的進(jìn)步。但發(fā)展的同時,惡性低價競爭、發(fā)展一味求“大”求“快”而忽視質(zhì)量等行業(yè)內(nèi)長期存在的問題也暴露了出來。我們認(rèn)為簡單的收入更多、規(guī)模更大并不一定意味著長期競爭能力更高,真正能帶來行業(yè)進(jìn)步的是整體審計技術(shù)的提高、各個層次人員的優(yōu)化配置以及對事務(wù)所規(guī)模的合理控制。 為了從效率角度研究我國會計師事務(wù)所經(jīng)營情況,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,對其進(jìn)行了數(shù)據(jù)包絡(luò)分析,從投入產(chǎn)出的角度評價了其經(jīng)營效率。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)營效率評價后,我們使用松弛變量這一工具對事務(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)營無效的“元兇”,在本文的最后,我們總結(jié)了以上的分析結(jié)論并提出了對策與改進(jìn)建議。 本文的研究發(fā)現(xiàn)：我國大部分事務(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結(jié)構(gòu)等方面存在著較大差異,大部分國內(nèi)非“四大”大型事務(wù)所都存在因為純技術(shù)效率較低而造成的經(jīng)營效率低下問題。最后,大部分事務(wù)所經(jīng)營效率低下的主要原因是人員配置無效,也即無法充分配置現(xiàn)有的人力資源,使人盡其才、物盡其用。配置效率過低是絕大多數(shù)事務(wù)所經(jīng)營無效的主因。 通過對各個事務(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會計師執(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)合理配置各個層次的人才,使人盡其才,物盡其用。 我們希望本文能夠為各大會計師事務(wù)所改進(jìn)經(jīng)營效率提供建議,能夠有助于會計師事務(wù)所經(jīng)營者摸清行業(yè)狀況與自身情況,從而助力我國會計師事務(wù)所的做大做強之路。
[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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 韓磊;竇彩蘭;;中國電信業(yè)區(qū)域經(jīng)營效率和影響因素研究——基于兩階段的DEA-Tobit的方法的實證研究[J];消費導(dǎo)刊;2010年02期

2 張衍;;大型連鎖超市規(guī)模經(jīng)濟(jì)的實證分析[J];產(chǎn)業(yè)與科技論壇;2009年12期

3 楊永淼;;基于超效率模型的中國會計師事務(wù)所效率研究[J];中國注冊會計師;2009年05期

4 何楓;;中日競爭性行業(yè)內(nèi)企業(yè)運營、效率與績效研究——基于電器與紡織業(yè)上市公司的經(jīng)驗比較[J];軟科學(xué);2008年12期

5 許漢友;湯谷良;汪先娣;;中國會計師事務(wù)所運營效率之DEA分析[J];會計研究;2008年03期

6 黃亦平;;會計師事務(wù)所規(guī)�；c審計市場發(fā)展戰(zhàn)略:以深圳為例[J];會計研究;2008年03期

7 劉華;;國際會計師事務(wù)所的市場地位與審計質(zhì)量分析——兼論我國會計師事務(wù)所國際化的選擇[J];財會學(xué)習(xí);2008年03期

8 王蕓;王帆;;我國會計師事務(wù)所規(guī)模特征分析[J];財會月刊;2008年05期

9 呂兆德;宋常;;關(guān)于會計師事務(wù)所規(guī)模溢價的研究[J];山西財經(jīng)大學(xué)學(xué)報;2007年12期

10 白秀廣;聞捷;趙雪峰;舒華英;;電信運營企業(yè)經(jīng)營效率與影響因子分析[J];北京郵電大學(xué)學(xué)報;2007年06期

相關(guān)碩士學(xué)位論文 前3條

1 張杰;重慶市會計師事務(wù)所運營效率評價及發(fā)展對策研究[D];西南大學(xué);2009年

2 張希;基于DEA方法的鐵路多元經(jīng)營經(jīng)濟(jì)效率評價[D];北京交通大學(xué);2009年

3 朱小麗;基于DEA的全球電信企業(yè)運營效率評價研究[D];北京郵電大學(xué);2009年

，

本文編號：1357099