摘要
应用数据包络分析法(DEA)对"十一五"期间我国审计师运营效率进行计量与评价,在此基础上对影响审计师运营效率的特征因素进行了实证检验。研究发现,"十一五"期间,我国审计师整体运营效率水平不高,但呈逐年上升趋势。国际"四大"会计师事务所运营效率明显高于国内事务所,但两者之间的差距正逐年缩小。审计师组织特征、经济特征、技术特征和人力资源特征对其运营效率有显著的影响,审计质量与审计师运营效率显著负相关。由此表明,目前我国实施"做大做强"战略所采取的各项措施,有利于审计师运营效率的提高,应继续贯彻实施包括提高定价、向特殊合伙制转变等一系列手段和措施。
We first make an attempt to explore the operational efficiency of the auditors during the Eleventh Five-Year Plan by using the data envelopment analysis method.And then we carry out an empirical test of the characteristics of auditors which have an effect on the operational efficiency.The empirical results show that China's firm operational efficiency remains at a low level.And the efficiency of the 'big four' accounting firms is much higher than that of the domestic firm's average level,but the latter is gradually narrowing the gap.Features of organization,economy,and technology,as well as features of auditors have a significant correlation with auditors' operational efficiency.Audit quality has a significant negative correlation with auditors' operational efficiency.These conclusions show that currently CPA industry is implementing a bigger and stronger strategy which is helpful to raise the level of firms' operational efficiency.Measures should be taken to raise the audit fees to a reasonable level.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第5期20-33,共14页
Journal of Audit & Economics
基金
财政部重点科研课题(2010KJB004)
关键词
审计师特征
审计质量
审计师运营效率
数据包络分析
审计师组织
审计师组织效率
审计师行业专长
features of auditors
audit quality
auditors' operational efficiency
data envelopment analysis
auditors organization
auditors organization efficiency
auditors professional speciality
