我國(guó)大型會(huì)計(jì)師事務(wù)所改制為特殊普通合伙制的政策效果研究
發(fā)布時(shí)間：2018-09-14 14:54
【摘要】：在本土?xí)?jì)師事務(wù)所做大做強(qiáng)的過(guò)程中，事務(wù)所的組織形式始終是學(xué)術(shù)界和實(shí)務(wù)界的重要關(guān)注點(diǎn)。我國(guó)的大型會(huì)計(jì)師事務(wù)所在脫鉤改制后全部采用有限責(zé)任公司制的組織形式，以“股權(quán)”為趨動(dòng)力的組織結(jié)構(gòu)并不利于以“人合”為最大特征的智力型服務(wù)企業(yè)會(huì)計(jì)師事務(wù)所的做大做強(qiáng)。目前，英美等國(guó)的國(guó)際“四大”所全部采用有限責(zé)任合伙的組織形式，它既保留了合伙的文化和制度，又不需要其他合伙人為個(gè)別合伙人的重大過(guò)失負(fù)有無(wú)限責(zé)任而展現(xiàn)出強(qiáng)大的生命力。2010年，國(guó)家工商行政管理總局和財(cái)政部聯(lián)合發(fā)布了《關(guān)于推動(dòng)大中型會(huì)計(jì)師事務(wù)所采用特殊普通合伙組織形式的暫行規(guī)定》，本文以這次改制的政策效果為主要研究對(duì)象，在理論分析的基礎(chǔ)上嘗試對(duì)這次改制的政策效果進(jìn)行系統(tǒng)而嚴(yán)密的實(shí)證分析。 在理論分析部分本文首先梳理了我國(guó)會(huì)計(jì)師事務(wù)所組織形式的變遷路徑，其大致遵循“掛靠制-有限責(zé)任公司制-特殊普通合伙制”的發(fā)展過(guò)程，在梳理中我們發(fā)現(xiàn)，我國(guó)會(huì)計(jì)師事務(wù)所組織形式的變革一直以來(lái)都是政府選擇而非市場(chǎng)選擇的結(jié)果。其次，鑒于在政策效果研究方面沒(méi)有任何一個(gè)理論可以提供分析框架，本文借鑒產(chǎn)業(yè)經(jīng)濟(jì)學(xué)中哈佛學(xué)派的SCP（市場(chǎng)結(jié)構(gòu)-企業(yè)行為-市場(chǎng)績(jī)效）研究范式，歸納出“政策-行為-績(jī)效”的邏輯路徑來(lái)分析政策效果的產(chǎn)生動(dòng)因。最后，利用這一邏輯路徑分析受我國(guó)大型會(huì)計(jì)師事務(wù)所改制政策影響的內(nèi)外部利益相關(guān)者行為，執(zhí)業(yè)審計(jì)師行為、會(huì)計(jì)師事務(wù)所行為、客戶行為、政府行為的變化影響了審計(jì)師執(zhí)業(yè)質(zhì)量，事務(wù)所內(nèi)部治理、績(jī)效和品牌聲譽(yù)乃至整個(gè)事務(wù)所行業(yè)的核心競(jìng)爭(zhēng)力，構(gòu)建了執(zhí)業(yè)審計(jì)師層面、會(huì)計(jì)師事務(wù)所層面和行業(yè)層面的績(jī)效分析框架。 本文實(shí)證部分采用雙重差分（DID）模型，其基本思想是，我國(guó)大型會(huì)計(jì)師事務(wù)所改制為特殊普通合伙制這一政策一方面制造了改制所改制前后的差異，另一方面又制造了在同一時(shí)點(diǎn)上改制所與非改制所之間的差異，基于這雙重差異形成的估計(jì)有效控制了樣本事務(wù)所的事前差異和其他共時(shí)性政策的影響，進(jìn)而可以單獨(dú)識(shí)別出政策變革帶來(lái)的因果效應(yīng)。本文選擇百?gòu)?qiáng)排名前二十的會(huì)計(jì)師事務(wù)所作為樣本，考慮到雙重差分模型的適用性和數(shù)據(jù)的可得性，選取11個(gè)指標(biāo)變量作為政策效果各維度的替代變量，同時(shí)，運(yùn)用主成分分析方法融合審計(jì)質(zhì)量、內(nèi)部治理、績(jī)效和品牌聲譽(yù)四個(gè)功能指標(biāo)構(gòu)造綜合評(píng)價(jià)函數(shù)，提取核心競(jìng)爭(zhēng)力的替代變量數(shù)值，運(yùn)用固定效應(yīng)差分模型檢驗(yàn)改制政策的有效性以及改制后效果的時(shí)間趨勢(shì)。 本文的結(jié)論如下：1．我國(guó)大型會(huì)計(jì)師事務(wù)所改制為特殊普通合伙制對(duì)事務(wù)所的審計(jì)質(zhì)量和績(jī)效有一定的促進(jìn)作用；2．改制對(duì)事務(wù)所的內(nèi)部治理沒(méi)有顯著影響，這可能是因?yàn)樵谑聞?wù)所采取有限責(zé)任合伙制期間，內(nèi)部就是模擬合伙制運(yùn)作，使得改制的短期效果不明顯；3．改制并沒(méi)有對(duì)事務(wù)所的品牌聲譽(yù)造成影響，我們認(rèn)為，品牌聲譽(yù)是一個(gè)日積月累的過(guò)程，而隨著改制的深入，在改制第三年對(duì)品牌聲譽(yù)的效果已經(jīng)開(kāi)始顯現(xiàn)，這也符合我們的預(yù)期；4．改制對(duì)事務(wù)所的核心競(jìng)爭(zhēng)力有正面的影響，原因是改制帶動(dòng)了審計(jì)質(zhì)量和事務(wù)所績(jī)效的提高，這一政策效果在改制第二年開(kāi)始體現(xiàn)。 本文的政策與實(shí)務(wù)建議為：1．我國(guó)大型會(huì)計(jì)師事務(wù)所改制為特殊普通合伙制推動(dòng)了事務(wù)所審計(jì)質(zhì)量、績(jī)效和核心競(jìng)爭(zhēng)力的提高。故政府應(yīng)加大事務(wù)所改制工作的推進(jìn)力度，從而促進(jìn)我國(guó)會(huì)計(jì)師事務(wù)所行業(yè)的做大做強(qiáng)；2．鑒于會(huì)計(jì)師事務(wù)所改制對(duì)于行業(yè)核心競(jìng)爭(zhēng)力有一定的促進(jìn)作用，可以考慮將特殊普通合伙制應(yīng)用于律師事務(wù)所、醫(yī)院等專業(yè)性服務(wù)機(jī)構(gòu)；3．改制只是一種外力作用，會(huì)計(jì)師事務(wù)所應(yīng)該把握這次契機(jī)，完善內(nèi)部治理，，加大執(zhí)業(yè)質(zhì)量監(jiān)督力度，由內(nèi)而外，才能做強(qiáng)做大。
[Abstract]:In the process of making local accounting firms bigger and stronger, the organizational form of accounting firms has always been an important concern of both academic and practical circles. At present, the four major international accounting firms in Britain and the United States all adopt the form of limited liability partnership, which not only retains the culture and system of partnership, but also does not require other partners to assume unlimited liability for the gross negligence of individual partners. Vitality. In 2010, the State Administration for Industry and Commerce and the Ministry of Finance jointly issued the Provisional Regulations on Promoting Large and Medium-sized Accounting Firms to Adopt Special General Partnership Organizations. This paper takes the policy effect of this restructuring as the main research object, and tries to make a series of policy effects on the basis of theoretical analysis. Unified and rigorous empirical analysis.
In the part of theoretical analysis, this paper first combs the changing path of the organizational form of accounting firms in China, which follows the development process of "affiliation system-limited liability company-special general partnership". We find that the change of the organizational form of accounting firms in China has always been a government choice rather than a market choice. Secondly, since there is no theory that can provide an analytical framework for the study of policy effectiveness, this paper draws lessons from the Harvard School's SCP paradigm in industrial economics and concludes the logical path of "policy-behavior-performance" to analyze the motivation of policy effectiveness. This logic path is used to analyze the internal and external stakeholder behavior, auditor behavior, auditor firm behavior, customer behavior, and government behavior that are affected by the restructuring policy of large-scale accounting firms in China. The changes of auditor's practice quality, internal governance, performance, brand reputation and even the whole auditor industry are affected by the changes of government behavior. The core competitiveness constructs the performance analysis framework at the level of certified public auditor, accounting firm and industry.
In the empirical part of this paper, we adopt the double difference (DID) model. The basic idea is that the policy of transforming large accounting firms into special general partnerships in China creates the differences between the former and the latter on the one hand, and on the other hand creates the differences between the former and the latter at the same time, which is based on the dual differences. In this paper, we select the top 20 accounting firms in the top 100 as the sample, considering the applicability of the double difference model and the availability of data, and select 11 indicators. Quantity is an alternative variable of each dimension of policy effect. At the same time, principal component analysis is used to integrate audit quality, internal governance, performance and brand reputation to construct a comprehensive evaluation function. Time trend of fruit.
The conclusions of this paper are as follows: 1. The restructuring of large-scale accounting firms into special general partnerships has a certain effect on the audit quality and performance of the firms; 2. The restructuring has no significant effect on the internal governance of the firms, which may be due to the fact that during the limited liability partnership period, the interior is a simulated partnership. Operation, making the short-term effect of restructuring is not obvious; 3. restructuring does not have an impact on the brand reputation of the firm, we believe that brand reputation is a cumulative process, and with the deepening of restructuring, the effect of restructuring on brand reputation in the third year has begun to appear, which is also in line with our expectations; 4. restructuring on the firm; The core competitiveness has a positive impact, because the restructuring has led to the improvement of audit quality and firm performance, and this policy effect began to manifest in the second year of restructuring.
The policy and practical suggestions of this paper are as follows: 1. The restructuring of large accounting firms into special general partnership promotes the improvement of audit quality, performance and core competitiveness of accounting firms. Firm restructuring plays a certain role in promoting the core competitiveness of the industry, we can consider the application of special general partnership in law firms, hospitals and other professional service institutions; 3. restructuring is only an external role, accounting firms should grasp this opportunity to improve internal governance, strengthen the supervision of quality of practice, from the inside to the outside. Only by doing so can we grow stronger and bigger.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233
本文編號(hào)：2243035
[Abstract]:In the process of making local accounting firms bigger and stronger, the organizational form of accounting firms has always been an important concern of both academic and practical circles. At present, the four major international accounting firms in Britain and the United States all adopt the form of limited liability partnership, which not only retains the culture and system of partnership, but also does not require other partners to assume unlimited liability for the gross negligence of individual partners. Vitality. In 2010, the State Administration for Industry and Commerce and the Ministry of Finance jointly issued the Provisional Regulations on Promoting Large and Medium-sized Accounting Firms to Adopt Special General Partnership Organizations. This paper takes the policy effect of this restructuring as the main research object, and tries to make a series of policy effects on the basis of theoretical analysis. Unified and rigorous empirical analysis.
In the part of theoretical analysis, this paper first combs the changing path of the organizational form of accounting firms in China, which follows the development process of "affiliation system-limited liability company-special general partnership". We find that the change of the organizational form of accounting firms in China has always been a government choice rather than a market choice. Secondly, since there is no theory that can provide an analytical framework for the study of policy effectiveness, this paper draws lessons from the Harvard School's SCP paradigm in industrial economics and concludes the logical path of "policy-behavior-performance" to analyze the motivation of policy effectiveness. This logic path is used to analyze the internal and external stakeholder behavior, auditor behavior, auditor firm behavior, customer behavior, and government behavior that are affected by the restructuring policy of large-scale accounting firms in China. The changes of auditor's practice quality, internal governance, performance, brand reputation and even the whole auditor industry are affected by the changes of government behavior. The core competitiveness constructs the performance analysis framework at the level of certified public auditor, accounting firm and industry.
In the empirical part of this paper, we adopt the double difference (DID) model. The basic idea is that the policy of transforming large accounting firms into special general partnerships in China creates the differences between the former and the latter on the one hand, and on the other hand creates the differences between the former and the latter at the same time, which is based on the dual differences. In this paper, we select the top 20 accounting firms in the top 100 as the sample, considering the applicability of the double difference model and the availability of data, and select 11 indicators. Quantity is an alternative variable of each dimension of policy effect. At the same time, principal component analysis is used to integrate audit quality, internal governance, performance and brand reputation to construct a comprehensive evaluation function. Time trend of fruit.
The conclusions of this paper are as follows: 1. The restructuring of large-scale accounting firms into special general partnerships has a certain effect on the audit quality and performance of the firms; 2. The restructuring has no significant effect on the internal governance of the firms, which may be due to the fact that during the limited liability partnership period, the interior is a simulated partnership. Operation, making the short-term effect of restructuring is not obvious; 3. restructuring does not have an impact on the brand reputation of the firm, we believe that brand reputation is a cumulative process, and with the deepening of restructuring, the effect of restructuring on brand reputation in the third year has begun to appear, which is also in line with our expectations; 4. restructuring on the firm; The core competitiveness has a positive impact, because the restructuring has led to the improvement of audit quality and firm performance, and this policy effect began to manifest in the second year of restructuring.
The policy and practical suggestions of this paper are as follows: 1. The restructuring of large accounting firms into special general partnership promotes the improvement of audit quality, performance and core competitiveness of accounting firms. Firm restructuring plays a certain role in promoting the core competitiveness of the industry, we can consider the application of special general partnership in law firms, hospitals and other professional service institutions; 3. restructuring is only an external role, accounting firms should grasp this opportunity to improve internal governance, strengthen the supervision of quality of practice, from the inside to the outside. Only by doing so can we grow stronger and bigger.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233
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