会计师事务所运营效率影响因素研究--基于DEA-Tobit研究框架  

The Influencing Factors Research on Accounting Firms' Operational Efficiency——Based on DEA-Tobit analysis framework

作　　者：卢太平[1] 张东旭[1] 

机构地区：[1]安徽财经大学会计学院,邮政编码233030

出　　处：《审计研究》2014年第1期88-95,共8页Auditing Research

基　　金：安徽省自然科学基金项目(项目编号:1308085MG113)的资助

摘　　要：本文利用DEA-Tobit两阶段的研究框架,考察了事务所的多元化战略、规模化战略以及人才战略对于其运营效率的影响。研究发现:我国注册会计师行业的运营效率呈现出不断提高的趋势;规模化以及多元化战略的推动作用最为明显;人才战略的推动作用也较为明显,但是人力资本管理水平的落后制约了运营效率的进一步提高。因此,在大力推动事务所做大做强的同时,更应该注重事务所内部资源的整合力度,发挥已有资源的作用。The paper analyzes the influence of diversification strategy and scale strategy and talent strategy to operational efficiency by using two-stage framework of DEA-Tobit.The study finds that the operational efficiency of the domestic accounting industry showed increasing trend;and the audit firm's scale strategy effected operational efficiency significantly,the diversification strategy and talent strategy also had a positive effect on operational efficiency.But the allocation of human capital restricted that efficiency.The paper advices that accounting firms should pay attention on increasing the intensity of resource integration.

关 键 词：会计师事务所运营效率规模化战略 多元化战略人力资本 

分 类 号：F233[经济管理—会计学] F224[经济管理—国民经济]