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本文运用台湾2004—2008年《会计师事务所服务业调查报告》的普查资料,以超越收益函数探讨会计师事务所人力资源投入与经营绩效的关联性。实证结果显示:(1)合伙会计师的边际收益生产率高于专业助理人员,约为专业助理人员的10.34倍,同时合伙会计师的薪酬水平普遍被低估;(2)规模越大的事务所,其合伙会计师的边际收益生产率越高;(3)规模经济普遍存在于会计师行业,此结果为台湾地区近年来事务所购并活动的原因提供了一个解释。在审计市场环境日益艰困的情况下,本文结果可以为会计师行业的经营者提供一项决策时有用的参考依据。
This article uses the census data of “Survey Report on Accounting Services of the CPAs in Taiwan” from 2004 to 2008 to explore the correlation between the human resource investment and business performance of accounting firms by surpassing the return function. The empirical results show that: (1) the productivity of partnership accountants is 10.34 times that of professional assistants, which is about 10.34 times as much as that of professional assistants, and the salary level of partner accountants is generally underestimated. (2) The larger firm, the partnership (3) The economies of scale prevail in the accountancy profession. This result provides an explanation for the reasons for the merger and acquisition activity of firms in Taiwan in recent years. Under the circumstance that the auditing market environment is increasingly difficult, the results of this paper can provide a useful reference for managers in the accounting profession to make decisions.