生产性服务业布局的产业基础和区位条件研究——以会计师事务所为例  

Study on the Industry Basis and Location Condition of Producer Service Layout with Accounting Firms as an Example

作　　者：李碧花[1,2] 

机构地区：[1]中山大学管理学院,广东广州510300 [2]广东财经大学经济贸易学院,广东广州510320

出　　处：《广东财经大学学报》2014年第6期13-22,共10页Journal of Guangdong University of Finance & Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目(11JZD023)

摘　　要：在生产性服务业布局中,各个产业的影响差异较大。作为典型的生产性服务业,我国会计师事务所的分布虽然与三次产业中的单个产业都正相关,但综合分析三个产业的共同影响时,却只与第三产业正相关,与第二产业负相关且只在P=10%时成立,与第一产业不相关。在第三产业内部,住宿餐饮业和金融业对会计师事务所影响明显。区位条件方面,事务所的分布受注册会计师数量、交通通讯条件、服务产业多样化的影响较大。结果显示,会计师事务所的布局不遵从"客户分布"而遵从"从业者分布"。因此,对生产性服务业的布局而言,第三产业比第二产业重要,从业者的分布比客户的分布重要。Primary industry, secondary industry and tertiary industry all have significant effects on producer service layout. In typical producer services, Chinese accounting firms＇ layout is positively related with every single tertiary industry, but the paper＇s comprehensive analysis of the common effects of three industries shows that only the relationship with the tertiary industry is positive, that with the second industry is negative, and exits only when P = 10%, but that with the first industry does not exist. The quantity of registered accountants, the condition of transportation and communication, and the diversification of service in- dustries have significant influences on the distribution of accounting firms. The results show that the layout of accounting firms is not in compliance with the ＂purchasers＇ distribution＂, but in compliance with the ＂practitioners＇ distribution＂. Therefore, the layout of producer service industry relies more on the tertiary industry than on the second industry, and the distribution of practitioners is more important than that of purchasers.

关 键 词：生产性服务业 会计师事务所 区位布局 产业基础 区位条件 从业者分布 客户分布 

分 类 号：F233[经济管理—会计学]