会计师事务所人力资本与经营绩效关系实证研究

利用《2012年会计师事务所综合评价前百家信息》的数据，采用数理统计方法，以事务所本身业务收入度量经营绩效，检验CPA人数、学历水平、年龄结构、性别差异及后续教育完成情况等人力资本特征对事务所经营绩效的影响。研究结果表明，事务所的经营绩效受到CPA人数、学历水平、年轻CPA数量的积极影响，此外良好的声誉也对经营绩效有提升作用。

An Empirical Study on Human Capital and Business Performance in Accounting Firms

With the data collected from＂The comprehensive evaluation of top 100 accounting firms in 2012＂ , by means of mathematical statistics,the paper measures the performance of finns,testing the effects of the human capital factors,including the number of CPA,education level,age structure,gender differences and fol- low-up education completed,on a firm＇s performance. The results shows that the CPA number,education level,and the number of young CPA have positive impacts on the firm performance; a good reputation could also help enhance the performance.