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dc.contributor.author邱吉福
dc.contributor.author王园
dc.contributor.author张仪华
dc.date.accessioned2016-05-17T02:16:25Z
dc.date.available2016-05-17T02:16:25Z
dc.date.issued2012
dc.identifier.citation审计研究,2012,(2):54-61
dc.identifier.issn1002-4239
dc.identifier.otherSJYZ201202009
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/102811
dc.description.abstract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。
dc.description.abstractAdopting 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 firms can adjust,optimize and integrate efficient resource,and enhance technical innovation input,so as to realize scale economic benefit and promote market competition ability.
dc.description.sponsorship“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
dc.language.isozh_CN
dc.subject数据包络分析
dc.subject生产力指数
dc.subject会计师事务所
dc.subject效率
dc.subjectdata envelopment analysis
dc.subjectproductivity index
dc.subjectaccounting firms
dc.subjectefficiency
dc.title我国会计师事务所效率的实证研究——基于中注协2008—2010年发布数据
dc.title.alternativeCase Study on Dynamic Change of Domestic Accounting Firms——Based on CICPA 2008-2010 publishing data
dc.typeArticle


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