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    题名: 台灣會計師事務所經營效率再探討
    作者: 袁鎮中
    贡献者: 王國樑
    翁志強
    袁鎮中
    关键词: 技術效率
    資料包絡分析法
    Tobit截斷迴歸方法
    日期: 2003
    上传时间: 2009-09-14 12:26:05 (UTC+8)
    摘要: 近年來台灣會計師事務所產業概況演變，在需求未明顯成長的情況下，且會計師事務所整體獲利率逐年下降及個別會計師事務所經營效率差異相當顯著。這些演變進一步突顯：在需求成長減緩情況下，市場競爭程度會日益激烈，且隨著會計師事務所本身經營策略與規模之變動及市場供需之改變，會計師事務所在不同時期之經營技術效率可能有所改變。於是，會計師事務所為求永續經營與成長，惟有追求經營效率不斷地改善及提升經營效率，本文以2002年762家台灣會計師事務所的普查資料，首先利用資料包絡分析法評估個別會計師事務所之技術效率；然後，以Tobit截斷迴歸模型探討可能造成會計師事務所技術效率差異之因素。技術效率評估結果顯示：（一）台灣會計師事務所在目前的產出水準下，仍可減少19.8%的投入使用量；（二）相對無效率者之平均技術效率值為0.719，隱含在既定產出水準下，相對無效率者較相對有效率者多用28.1%的投入。迴歸實證結果顯示：（一）事務所的規模與技術效率間具有正向關係；（二）事務所成立時間對技術效率產生正向的影響；（三）業務集中度與技術效率兩者間存在正向關係；（四）執業會計師佔總員工人數比率對會計師事務所之技術效率影響方向為正的；（五）聯合組織形態之會計師事務所擁有較高之技術效率。
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    描述: 碩士
    國立政治大學
    行政管理碩士學程
    91921038
    92
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    数据类型: thesis
    显示于类别:[行政管理碩士學程(MEPA)] 學位論文

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