会计学院知识库

注册会计师行业经过几十年的发展，已经深深地融入于我国资本市场和市场经济中。行业快速发展的同时产生了一批大型会计师事务所，本土所和国际所在市场上同台竞技。如何在激烈的竞争中脱颖而出，超越竞争对手，运营效率是会计师事务所获胜的关键因素之一。更高的运营效率意味着会计师事务所有着更强的核心竞争力，能够获得更多的市场和更高的客户认可度，因而研究会计师事务所的运营效率有着重要的意义。

在该研究背景下，本文回顾国内外对会计师事务所运营效率的研究，借鉴和参考相关研究思路，并基于规模经济理论和帕累托效率理论，选取L会计师事务所作为本文研究对象。首先对L会计师事务所2016至2018年的运营发展现状进行描述，其次选取适当的运营效率评价方法和决策单元，以及恰当的投入和产出指标，然后基于数据包络方法的BCC模型以及Malmquist指数，分别从静态和动态，对2016至2018年L会计师事务所22个分所的运营效率进行分析和评价。通过分析发现：（1）在2016至2018年期间，L会计师事务所分所的运营效率在整体上呈下降趋势，但运营效率的最低下限在逐年提高，即最差的分所对应的运营效率值在逐年提高；（2）从不同的经济区域角度分析，东部地区分所的运营效率整体上最高，整体上最差是东北部地区的分所；（3）分所的全要素生产率在2016-2017年度整体上呈衰退型，在2017-2018年度转变为增长型；（4）全要素生产率的增长主要是由于技术进步推动，而衰退是受到技术效率衰退的影响，且这种现象在分所中普遍存在。最后针对分析结果，从投入和产出两个方面提出有利于提升L会计师事务所运营效率的建议，具体包括：（1）发展和运用新的审计技术；（2）完善激励机制；（3）调整经营规模；（4）提升审计质量；（5）拓展非鉴证业务。

After decades of development, CPA industry has been deeply integrated into the capital market and market economy in China. With the rapid development of the industry, a number of large accounting firms have been produced, and local accounting firms and international accounting firms compete in the same market. How to stand out in the fierce competition and surpass the competitors, the operational efficiency is one of the key factors for accounting firm. Higher operational efficiency means that accounting firms have stronger core competitiveness, can obtain more market and higher customer recognition, so it is of great significance to study the operational efficiency of accounting firms.

Under the background of this research, this paper reviews the research on the operation efficiency of accounting firms at home and abroad, draws lessons from relevant research ideas, and selects L accounting firm as the research object based on the theory of scale economy and Pareto efficiency. Firstly, this paper describes the operation and development status of L accounting firm from 2016 to 2018. Secondly, it selects appropriate evaluation methods and decision-making units, as well as appropriate input and output indicators. Then, based on the BCC model of data envelopment method and Malmquist index, it analyzes the operation efficiency of 22 branches of L accounting firm from 2016 to 2018 form static and dynamic perspectives. Through the analysis, we find that: (1) from 2016 to 2018, the operating efficiency of L accounting firm's branch shows a downward trend on the whole, but the lowest limit of operating efficiency is increasing year by year, that is, the operating efficiency corresponding to the worst branch is increasing year by year; (2) From the perspective of different economic regions, the operation efficiency of the eastern region is the highest on the whole, and the northeast region is the worst on the whole; (3) The TFP of the branch shows a recession in 2016-2017 and a growth in 2017-2018; (4) The growth of TFP is mainly driven by technological progress, while the decline is affected by the decline of TE, and this phenomenon is common in branch offices. Finally, according to the analysis results, this paper puts forward some suggestions from both input and output aspects, including: (1) developing and applying new auditing techniques; (2) improve the incentive mechanism; (3) adjust the scale of operation; (4) improve audit quality; (5) expand non-assurance business.