摘要
运用DEA数据包络和Malmquist生产力指数相结合的方法,综合考虑投入和产出以及它们之间的关系,对我国会计师事务所行业2007至2009年的效率变动进行实证研究;实证了会计师事务所投入要素的使用效用具有波动性,在经营管理上存在投入成本的浪费,技术效率变动为正增长,总的生产力水平在逐渐下降;事务所管理层可以通过控制并即时调整、优化和整合有效资源,加强技术创新的投入,实现规模经济效益,提升市场竞争力。
Adopting method combining DEA （Data Envelopment Analysis） and Malmquist productivity index, taking input, output and their relationship into account, apply empirical study to efficiency change of domestic accounting industry from 2007 to 2009, verify that utilization efficiency of input elements has fluctuation, and there is waste of input cost in management, technical efficiency change is in positive growth, while total productivity is decreasing. Through controlling, the managements of fu＇ms can adjust, optimize and integrate efficient resource, and enhance technical innovation input, so as to realize scale economic benefit and promote market competition ability.
出处
《审计研究》
CSSCI
北大核心
2012年第2期52-59,共8页
Auditing Research
基金
"福建省高校服务海西建设"(课题编号:Z80107)重点项目的阶段性成果
关键词
数据包络分析
生产力指数
会计师事务所
效率
data envelopment analysis, productivity index, accounting firms, efficiency
