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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/31864


    Title: 台灣會計師事務所規模與多樣化經濟再探討
    Authors: 黃及仙
    Contributors: 王國樑
    翁志強


    黃及仙
    Keywords: 會計師事務所
    規模經濟
    多樣化經濟
    Date: 2003
    Issue Date: 2009-09-14 12:25:38 (UTC+8)
    Abstract: 本研究是利用Zellner (1962)的近似無關迴歸估計法估計多產品超越對數成本函數及其所對應之要素份額方程式所構成的聯立模型，以探討台灣會計師事務所是否具有規模經濟與多樣化經濟。實證結果發現，會計師事務所所提供之財務簽證、稅務服務及其他服務等業務均具有產品別規模經濟；射線規模經濟亦顯著地存在，此隱含會計師事務所享有規模經濟利得，亦即平均成本會隨產出之增加而有逐漸下降的趨勢；會計師事務所在提供財務簽證與稅務服務兩項業務、稅務服務與其他服務兩項業務皆具有多樣化經濟。至於財務簽證與其他服務兩種業務間之組合，則不具有弱成本互補性，因此，多樣化經濟可能不存在。
    本研究建議，會計師事務所可採取合併或購併方式來擴大其經營規模，降低因未在最適規模生產所帶來之成本不利影響。當然，這些事務所所購併或合併的對象最好是以經營財務簽證與稅務服務或稅務服務與其他服務為主者，以進一步享受多樣化經濟利得。另外，本研究亦建議中小型會計師事務所以加強具有成本互補性，同時兼營稅務服務與其他服務之業務為主，而大型會計師事務所則以加強財務簽證與稅務服務之業務為主，以享受多樣化經濟之好處。若會計師事務所有經營管理顧問業務者，為避免因財務簽證與其他服務兩種業務間不具弱成本互補性，應另成立管理顧問公司以專業化經營。
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    Description: 碩士
    國立政治大學
    行政管理碩士學程
    91921028
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091921028
    Data Type: thesis
    Appears in Collections:[Master for Eminent Public Administrators] Theses

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