本文選題：會計師事務所　切入點：經(jīng)營效率　出處：《湘潭大學》2013年碩士論文

【摘要】：隨著全球化發(fā)展和國際會計趨同趨勢的延續(xù)，我國會計師事務所的國際化經(jīng)營已大勢所趨。而國際一流會計師事務所在我國已經(jīng)“生根發(fā)芽”，逐步站穩(wěn)腳跟，，這對我國本土會計師事務所來說是個充滿國際化競爭的時代。經(jīng)營效率，是本文研究的核心問題，也是衡量我國會計師事務所競爭力的重要指標，更是我國會計師事務所維持可持續(xù)發(fā)展的關鍵點。因此，研究我國會計師事務所的經(jīng)營效率及其驅(qū)動因素，對我國會計師事務所的發(fā)展具有十分重要的現(xiàn)實意義。國際化競爭和本土會計師事務所之間的相互“角逐”，定會使經(jīng)營效率突出的事務所立于不敗之地。 本文以我國會計師事務所的經(jīng)營效率及其驅(qū)動因素為研究對象，在理論研究方面，首先從研究的背景和意義出發(fā)，回顧了國內(nèi)外相關文獻研究；然后，闡述了我國會計師事務所的內(nèi)涵、會計師事務所的發(fā)展歷程、會計師事務所經(jīng)營效率分析的理論基礎；最后，對比了測度會計師事務所經(jīng)營效率的分析方法，并選擇了適合本研究的方法。 在實證研究方面，首先利用基于數(shù)據(jù)包絡法的Malmquist指數(shù)對我國2002—2010年間33家會計師事務所的經(jīng)營效率值進行了測度和分解，選取樣本時區(qū)分了“四大”和本土會計師事務所，以便對兩類的效率值進行對比分析，結果發(fā)現(xiàn)后者的平均效率值要高于前者，而對Malmquist指數(shù)進行分解后發(fā)現(xiàn)技術效率指數(shù)對我國會計師事務所效率的貢獻率較高；然后，本文以Malmquist指數(shù)和技術效率指數(shù)作為我國會計師事務所經(jīng)營效率的考察指標，通過建立計量模型實證檢驗了驅(qū)動因素對我國會計師事務所經(jīng)營效率的影響，結果表明：第一，注冊會計師人數(shù)比例越高，越不利于我國會計師事務所經(jīng)營效率的提高；第二，經(jīng)驗豐富的注冊會計師比例與我國會計師事務所經(jīng)營效率之間呈正相關關系；第三，客戶資源質(zhì)量與我國會計師事務所經(jīng)營效率之間呈顯著正相關關系。第四，擴張能力對會計師事務所的效率影響是負的，且十分顯著。文章的最后根據(jù)相關理論研究和實證分析，從四個方面提出了改進我國會計師事務所經(jīng)營效率的政策建議。
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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