区间双前沿面DEA对会计师事务所客户风险管理研究  

Evaluation of Customer Risk Management of Accounting Firms Based on Interval Double Frontiers DEA Model

作　　者：李婉蓉 LI Wan-rong(School of Economics and Management,Fuzhou University,Fuzhou 350108,China)

机构地区：[1]福州大学经济与管理学院,福州350108

出　　处：《太原科技大学学报》2020年第3期237-242,248,共7页Journal of Taiyuan University of Science and Technology

基　　金：国家自然科学基金资助项目(71371053)。

摘　　要：会计师事务所是高风险的服务行业,其风险管理决定审计质量,而风险管理的首要工作就是客户风险管理。从定性和定量两个角度建立客户风险评估指标,为减少主观判断,将定性指标引入区间数。根据管理者的"经济人假设",将乐观和悲观应用到区间双前沿面数据包络分析中,用几何平均效率对客户进行排序,最后根据排序提出客户风险管理的建议与措施。以致同为例进行实证分析,结果表明该模型提供了一套有效管理客户风险的科学方式。The accounting firm is a high-risk service industry,and risk management determines the quality of audit.However,the primary task of risk management is to evaluate customer risk.The paper sets up customer risk assessment indexes from two aspects of qualitative and quantitative.In order to reduce subjective judgment,qualitative indexes are introduced into interval number.According to Economic Man Hypothesis of the manager,optimism and pessimism are applied to the data envelopment analysis(DEA)of interval double frontier,and sort the customers with geometric average efficiency.Finally,some suggestions and measures for customer risk management based on sorting are put forward so as to carry out empirical analysis with Grant Thornton International as an example,and the model provides a scientific way to manage customer risk effectively.

关 键 词：会计师事务所 客户风险管理 区间数据 乐观与悲观 数据包络分析 

分 类 号：C931[经济管理—管理学]