组织特征与会计师事务所效率实证研究——基于事务所微观层面的数据  

An Empirical Study of Organizational Characteristics and Efficiency of Accounting Firms——Based on micro data of accounting firms

作　　者：杨世信 刘运国[3,1] 蔡祥[1] 

机构地区：[1]中山大学管理学院 [2]广西财经学院,邮政编码510275 [3]中山大学现代会计与财务研究中心

出　　处：《审计研究》2018年第1期111-119,共9页Auditing Research

基　　金：国家自科基金面上项目(项目批准号:71372150;71461001;71572197);广西哲学社会科学规划研究项目重点项目(项目批准号:15AGL001);广西教育厅人文社科研究项目一般项目(项目批准号:YB2014346)的资助

摘　　要：提升效率是新时代会计师事务所行业做强做大,服务多层次资本市场建设所面临的核心问题之一。在现有的要素资源投入前提下,事务所的制度安排、治理特征和内部控制水平等组织特征,对会计师事务所的效率提升有着重要影响。我们的研究发现,合伙制的组织形式更有效率;以合伙人相对规模为核心的内部治理机制与事务所效率显著正相关;而以风险控制为导向的内部控制与事务所效率显著负相关。研究表明,监管部门支持和引导会计师事务所向合伙制转型,加强内部治理建设,既符合会计师事务所提升效率的内在要求,又符合建设高效的多层次资本市场的外在需求。同时,以强化会计师事务所风险控制为导向的外部监管,可能会降低会计师事务所的效率,这一实证证据为监管部门治理审计市场提供积极参考。Improving efficiency is one of the core issues facing China＇s accounting firms＇ in development and serving the building of multilevel capital market in the new era. On the premise of existing factor input, the institutional arrangement, governance characteristics and internal control level of accounting firms have significant influence on their efficiency. Our research finds that the organizational form of partnership is more efficient. The level of internal governance mechanism based on the relative scale of partners is positively related to the efficiency of accounting firms, while the level of risk-based internal control is significantly negatively related to the efficiency of accounting firms. The research shows that regulatory authorities＇ support of and guidance on the transformation of accounting firms to partnership and the strengthening of internal governance is in line with the internal requirements of accounting firms to enhance efficiency, as well as the external demand for building efficient multilevel capital market. At the same time, the external supervision that strengthens the risk control of accounting firms may reduce the efficiency of accounting firms. This empirical evidence provides a positive reference for the regulatory authorities to govern the audit market.

关 键 词：组织形式 内部治理 内部控制 事务所效率 

分 类 号：F233[经济管理—会计学]