本文選題：會(huì)計(jì)師事務(wù)所 + 數(shù)據(jù)包絡(luò)分析　； 參考：《華東交通大學(xué)》2014年碩士論文

【摘要】：隨著資本市場(chǎng)的發(fā)展和投資者隊(duì)伍的日益擴(kuò)大，資本市場(chǎng)信息披露的可信度越發(fā)受到重視，這就需要獨(dú)立的第三方機(jī)構(gòu)以其專業(yè)知識(shí)對(duì)信息的質(zhì)量進(jìn)行鑒證，以降低投資者與被投資者之間信息不對(duì)稱的情況。注冊(cè)會(huì)計(jì)師行業(yè)正是在這種背景下迅速發(fā)展起來(lái)的。可以說(shuō)，注冊(cè)會(huì)計(jì)師行業(yè)目前已經(jīng)成為服務(wù)國(guó)家經(jīng)濟(jì)社會(huì)健康快速發(fā)展不可或缺的力量，它在提高經(jīng)濟(jì)信息質(zhì)量、維護(hù)市場(chǎng)經(jīng)濟(jì)秩序、規(guī)范資本市場(chǎng)發(fā)展、引導(dǎo)資源合理配置、深化對(duì)外開放等方面發(fā)揮著重大作用。 為了更好地充當(dāng)“經(jīng)濟(jì)警察”的角色，向資本市場(chǎng)提供更高質(zhì)量的鑒證服務(wù)，就需要會(huì)計(jì)師事務(wù)所擁有很高的運(yùn)營(yíng)效率。高效運(yùn)營(yíng)的會(huì)計(jì)師事務(wù)所不僅能夠增強(qiáng)其自身的服務(wù)能力和市場(chǎng)競(jìng)爭(zhēng)力，也能夠推動(dòng)整個(gè)注冊(cè)會(huì)計(jì)師行業(yè)的持續(xù)發(fā)展。 為此，本文選取了44家具有證券從業(yè)資格的會(huì)計(jì)師事務(wù)所作為決策單元，以其2012年的數(shù)據(jù)作為分析依據(jù)，利用DEA的CCR模型對(duì)事務(wù)所的運(yùn)營(yíng)效率進(jìn)行了評(píng)分。接著，又根據(jù)BCC模型求出了事務(wù)所的純技術(shù)效率和規(guī)模效率。這一步驟可以評(píng)價(jià)各家事務(wù)所的運(yùn)營(yíng)效率是否有效，若無(wú)效，亦可知是純技術(shù)效率無(wú)效或是規(guī)模效率無(wú)效，或兩者均無(wú)效。通過(guò)BCC模型還可得知各事務(wù)所的規(guī)模報(bào)酬遞增、遞減，或者不變。結(jié)合這些信息，我們可以針對(duì)事務(wù)所的具體弱項(xiàng)進(jìn)行相應(yīng)改進(jìn)。 另外，本文引入了交叉效率模型作為評(píng)價(jià)技術(shù)效率的輔助工具。交叉效率模型可以同時(shí)對(duì)有效和無(wú)效的決策單元進(jìn)行效率排序，很好地解決了CCR和BCC模型不能為有效決策單元進(jìn)行效率排序的弊端。并且，CCR模型中每個(gè)決策單元會(huì)采用最能凸顯自身效率優(yōu)勢(shì)的方式分配權(quán)重，故容易出現(xiàn)某些決策單元權(quán)重分配較為極端的問(wèn)題，運(yùn)用交叉效率模型就能夠很好地避免該問(wèn)題。 通過(guò)對(duì)上述實(shí)證研究結(jié)果的分析，本文有如下發(fā)現(xiàn)：我國(guó)具有證券從業(yè)資格會(huì)計(jì)師事務(wù)所的整體運(yùn)營(yíng)效率較高；在規(guī)模效率無(wú)效的會(huì)計(jì)師事務(wù)所中，絕大部分事務(wù)所的規(guī)模效益處于遞增狀態(tài)；對(duì)于那些技術(shù)效率無(wú)效的會(huì)計(jì)師事務(wù)所而言，它們?cè)谠O(shè)立分所數(shù)量和合伙人數(shù)量?jī)身?xiàng)投入方面普遍存在冗余現(xiàn)象，在審計(jì)收入和審計(jì)收入增長(zhǎng)率這兩項(xiàng)產(chǎn)出方面普遍存在產(chǎn)出不足的問(wèn)題；“四大”會(huì)計(jì)師事務(wù)所在整體上還是優(yōu)于本土所的，但已有被立信、瑞華這類大型本土所趕超的跡象；現(xiàn)階段，，大部分大中型會(huì)計(jì)師事務(wù)所通過(guò)合并方式擴(kuò)大規(guī)模，可以提高自身運(yùn)營(yíng)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.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F224

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