本土会计师事务所绩效影响因素的灰色关联研究——基于与国际“四大”的对比分析  

Grey Relational Analysis on Influence Factors of Top Accounting Firms' Performance in China —Analysis Based on Comparison with the Big Four Accounting Firms

作　　者：单全[1] 臧慧萍[1] 

机构地区：[1]浙江财经学院会计学院,杭州310018

出　　处：《企业活力》2012年第11期81-85,共5页Enterprise Vitality

基　　金：浙江财经学院研究生校级科研项目"我国会计师事务所绩效影响因子的灰色关联分析"的阶段性成果

摘　　要：近些年来,为了鼓励我国本土会计师事务所做大做强,政府相关部门制定了一系列配套法规,那么,究竟什么才是影响本土会计师事务所绩效的主要因素?研究表明,在影响本土大型会计师事务所绩效的因素当中,注册会计师人数是影响其绩效的最重要因素,影响最弱的是非审计收入占总业务收入的比例。这为我国会计师事务所发展壮大和经营管理提供了实证依据。Recently, in order to make Chinese audit industry become bigger and stronger, policy setters have committed to issuing guiding principles. So, what is main influence factors of accounting firm＇s performance？ A research indicates that the number of CPA is the key influence factor of accounting firm performance, and non-audit services is the weakest influence factor of accounting firm. This paper provides an empirical basis for the development and management of the accounting firms in our country.

关 键 词：灰色关联 本土十大 四大 绩效 

分 类 号：F239.43[经济管理—会计学]