基于5C要素分析法的会计师事务所信用评价指标体系研究  

Research on Credit Evaluation Index System of Accounting Firms Based on 5C Factor Analysis Method

作　　者：刘爱林 

机构地区：[1]江西理工大学经济管理学院,江西 赣州

出　　处：《现代管理》2024年第12期3151-3157,共7页Modern Management

摘　　要：2023年下半年,证监会对会计师事务所开出的罚单创下历史之最,导致社会公众对会计师事务所的公信力产生怀疑,因此,构建一套完善的会计师事务所信用评价体系迫在眉睫。在此背景下,本文结合会计师事务所的特点,基于5C要素分析法从条件、能力、品质、资本、担保五个维度构建会计师事务所信用评价指标体系,并运用模糊层次分析法确定各维度的权重,以期为完善会计师事务所信用评价指标体系提供理论参考,助力会计师事务所社会声誉和社会公信力的提高。In the second half of 2023, the fines issued by the Securities and Futures Commission (SFC) to accounting firms hit the highest in history, which led the public to doubt the credibility of accounting firms, therefore, it is urgent to construct a set of perfect credit evaluation system for accounting firms. In this context, this paper combines the characteristics of accounting firms, constructs a credit evaluation index system for accounting firms based on the 5C factor analysis method from five dimensions of conditions, capacity, quality, capital and guarantee, and uses the fuzzy hierarchical analysis method to determine the weights of the dimensions, in order to provide theoretical references for the improvement of the credit evaluation index system of accounting firms, and to help accounting firms to improve their social reputation and social credibility. The purpose is to provide theoretical reference for improving the credit evaluation index system of accounting firms, and to help accounting firms improve their social reputation and credibility.

关 键 词：会计师事务所 信用评价指标体系 5C要素分析法 

分 类 号：F23[经济管理—会计学]