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本文运用Malmquist生产力指数,以业务收入作为产出变量,以注册会计师人数作为投入变量,对比国际四大与我国本土会计师事务所2007年至2011年经营效率的变化情况。通过分析,笔者认为在研究期间内,我国本土会计师事务所经营效率较国际四大取得了更高的提升。从生产率增长变动的分解来看,生产力的提升主要取决于规模与管理水平的改善,而技术进步水平低于国际四大的发展。
This article uses the Malmquist productivity index, takes the business income as the output variable, and uses the number of certified public accountants as the input variables to compare the changes of the operating efficiency of the domestic Big Four and the domestic accounting firms from 2007 to 2011. Through the analysis, I believe that in the study period, the operating efficiency of local accounting firms in our country has achieved higher ascension than the international four. Judging from the decomposition of changes in productivity growth, the improvement of productivity mainly depends on the improvement of the scale and management level, while the level of technological progress is lower than that of the four major international developments.