| 中国会计师事务所运营效率之DEA分析 |
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| 引用本文： | 许汉友,汤谷良,汪先娣.中国会计师事务所运营效率之DEA分析[J].会计研究,2008(3). |
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| 作者姓名： | 许汉友 汤谷良 汪先娣 |
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| 基金项目： | 南京审计学院校科研和教改项目 |
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| 摘 要： | 本文用DEA(数据包络分析)法对中国会计师事务所的运营效率进行了实证分析,具体研究了排名前20家会计师事务所的相对运营效率、标杆学习对象、规模效益和改进潜力。通过分析,笔者认为中国本土会计师事务所有发展潜力,在运营上在与国际会计师事务所有一定竞争的实力。当然,中国本土所要想获得进一步发展,就必须做大做强自己,从战略上把握自己的发展。
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| 关 键 词： | 会计师事务所 运营效率 数据包络分析 |
DEA about the Operation Efficiency of the Accounting Firms in China |
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| XU Han-you,TANG Gu-liang,WANG Xian-di.DEA about the Operation Efficiency of the Accounting Firms in China[J].Accounting Research,2008(3). |
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| Authors: | XU Han-you TANG Gu-liang WANG Xian-di |
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| Abstract: | This paper analyzes the operation efficiency of the accounting firms in China with DEA(data envelopment analysis),specifically studies the top 20 accounting firms' relative operation efficiency,the range pole study object,the scale benefit and the improvement potential.Through this analysis,the author believes China's home accountant firms have their own development potential.They can compete with the international accounting firms in the operation.However,for the development in the future,China's home accounting firms must strengthen their own resources and grasp their own chances in the strategy. |
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