本文關(guān)鍵詞：基于非參數(shù)DEA方法的我國會計師事務(wù)所運營效率分析　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著我國市場經(jīng)濟的逐漸完善，會計師事務(wù)所在市場經(jīng)濟中發(fā)揮著巨大的作用。自20世紀(jì)80年代打破計劃經(jīng)濟的束縛后，我國重新恢復(fù)了注冊會計師制度。截至2012年底，我國共有會計師事務(wù)所（含分所）8128家，全國共有注冊會計師99085人，非執(zhí)業(yè)會員98089人，我國會計師事務(wù)所取得了長足的發(fā)展。但我國注冊會計師行業(yè)的發(fā)展現(xiàn)狀卻并不能令人滿意，存在著本土?xí)嫀熓聞?wù)所與國際四大所之間實力差距懸殊、本土?xí)嫀熓聞?wù)所之間實力參差不齊、本土?xí)嫀熓聞?wù)所發(fā)展滯后及效率低下等一系列問題。所以，測度我國會計事務(wù)所的運營效率，探索其效率損失根源就具有了現(xiàn)實意義。 本論文試圖從會計師事務(wù)所的運營效率角度，分析我國會計師師事務(wù)所的效率狀況，以期進(jìn)一步為提升我國本土?xí)嫀熓聞?wù)所的競爭力和自身行業(yè)效益，為實現(xiàn)會計師事務(wù)所行業(yè)的良性長遠(yuǎn)發(fā)展做出貢獻(xiàn)。本論文基于經(jīng)濟學(xué)中的生產(chǎn)前沿面理論，選用非參數(shù)的數(shù)據(jù)包絡(luò)分析（DEA）方法，以中國注冊會計師協(xié)會發(fā)布的2007-2009年前百家信息為樣本數(shù)據(jù)來源，通過Spearman相關(guān)性系數(shù)確定投入產(chǎn)出指標(biāo)，對我國會計師事務(wù)所的運營效率進(jìn)行靜態(tài)與動態(tài)兩方面的研究。 靜態(tài)效率分析分為兩步：第一步運用DEAP2.1軟件測算2007-2009年我國會計師事務(wù)所的運營效率，對實證結(jié)果進(jìn)行描述性統(tǒng)計；第二步將2007-2009年各會計師事務(wù)所的各效率指標(biāo)取平均值，按效率值將我國本土?xí)嫀熓聞?wù)所劃分為“本土前十”所和“本土其他”所，按照“國際四大”、“本土前十”所和“本土其他”所進(jìn)行純技術(shù)效率分析、規(guī)模效率分析和技術(shù)效率分析。通過靜態(tài)分析得出，我國會計師事務(wù)所運營效率呈逐年上升趨勢，但效率水平仍然較低。與“國際四大”所相比，“本土前十”所基本與其在同一水平上，只是規(guī)模效率略低，“本土其他”所則遠(yuǎn)遠(yuǎn)落后。 通過DEA-Malmquist生產(chǎn)力指數(shù)動態(tài)模型，把行業(yè)全要素生產(chǎn)效率變化即會計師事務(wù)所的生產(chǎn)率變化分解為技術(shù)水平變化和技術(shù)效率變化，其中技術(shù)效率變化又分解為純技術(shù)效率變化和規(guī)模效率變化。結(jié)果表明：（1）整體上，從“國際四大”和“國內(nèi)所”的比較估計結(jié)果來看，“國際四大”的技術(shù)水平變動值（Tch）、技術(shù)效率變動值（TEch）均保持高水平增長，而國內(nèi)所術(shù)水平變動值（Tch）均小于或等于1，技術(shù)水平的差異是國內(nèi)所與國際四大的根本性差距。（2）國內(nèi)所有兩極分化趨勢，經(jīng)濟效益的差異呈現(xiàn)出兩個集團，在考察的46家國內(nèi)所中，有20家效益呈增長趨勢，26家經(jīng)濟效益出現(xiàn)減少，其原因主要是技術(shù)水平能力不足造成的，管理能力在一定程度上會加劇了這一差距。 鑒于上述分析結(jié)果，從會計師事務(wù)所的效益增長角度出發(fā)，積極提高自身技術(shù)能力水平，增強核心競爭力是關(guān)鍵，同時注意企業(yè)管理水平和適度的規(guī)模擴張的跟進(jìn)�？紤]到國內(nèi)所目前發(fā)展參差不齊，本文分類給出以下建議： （1）對于處于相對領(lǐng)先地位的“國內(nèi)前十”事務(wù)所，應(yīng)注重提高自身業(yè)務(wù)技術(shù)能力水準(zhǔn)，縮短與“國際四大”在技術(shù)層面的差距，學(xué)習(xí)國際四大所的成功經(jīng)驗，諸如：確保執(zhí)業(yè)質(zhì)量，加強內(nèi)部的監(jiān)督控制管理；進(jìn)行品牌建設(shè)，樹立誠信形象；拓展諸如管理咨詢、會計服務(wù)、稅務(wù)服務(wù)等非審計業(yè)務(wù)領(lǐng)域，建立新的業(yè)務(wù)增長點，提升國際業(yè)務(wù)和高端領(lǐng)域的服務(wù)能力；推行國際化人才發(fā)展戰(zhàn)略，培養(yǎng)、引進(jìn)具有滿足國際化戰(zhàn)略的高端人才等。以質(zhì)量為核心、以人才為支撐、以管理為依托，走規(guī)�；�、國際化、品牌化、網(wǎng)絡(luò)化路線，努力推進(jìn)表征我國整個會計事務(wù)所行業(yè)技術(shù)水平的生產(chǎn)前沿面不斷前移，充分發(fā)揮龍頭的帶動作用。 （2）對于處于中游的國內(nèi)所，除了進(jìn)行適度的規(guī)模擴張外，更應(yīng)該轉(zhuǎn)變經(jīng)營理念，加強內(nèi)部治理，建立健全事務(wù)所內(nèi)部決策和管理機制，提高事務(wù)所風(fēng)險管理和質(zhì)量控制能力，開展高端信息化人才培養(yǎng)，加大人力資本投入，積極吸引人才、培養(yǎng)人才、儲備人才，打造“懂業(yè)務(wù)、精技術(shù)”的復(fù)合型人才隊伍，在保持現(xiàn)有優(yōu)勢的基礎(chǔ)上，充分發(fā)揮現(xiàn)有資源的能力以實現(xiàn)效益質(zhì)的飛躍。 （3）對于行業(yè)下游處于效益衰退的其他所，一方面應(yīng)著重提高經(jīng)營者管理能力，加強內(nèi)部治理與風(fēng)險控制水平，抓住當(dāng)前規(guī)模效率尚有發(fā)展空間的時機，適度擴張發(fā)展壯大自己。另一方面，提高自身技術(shù)水平，加強信息化基礎(chǔ)建設(shè)和應(yīng)用軟件功能的完善，開發(fā)事務(wù)所業(yè)務(wù)管理和內(nèi)部管理系統(tǒng)，學(xué)習(xí)和消化新審計準(zhǔn)則，按照審計準(zhǔn)則的規(guī)范開展業(yè)務(wù)活動。
[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.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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