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运营效率从一定程度上可以体现资源利用效果和整体运营情况,也是评价会计师事务所做大做强战略效果的一种有效方法。本着成本效益原则,事务所的竞争优势与最大限度的节约、利用成本和促使利益最大化有着密不可分的关系。基于这样的原则,运用DEA(数据包络分析法),通过对目前在国内排名前50家会计师事务所人力、分所数量及收入方面的实证研究,证实国内事务所做大做强的有效途径是:重视事务所的内部治理、适时通过合并和联合实行规模化发展及加强事务所品牌构建。
To a certain extent, operational efficiency can reflect the effect of resource utilization and overall operation, and it is also an effective way to evaluate the bigger and stronger accounting firms’ strategic effects. In the principle of cost-effectiveness, firm’s competitive advantage and maximum savings, use of cost and promote the maximization of interests are inextricably linked. Based on this principle, we use DEA (Data Envelopment Analysis) to prove the effective way of domestic firms to become bigger and stronger through the empirical research on the number and income of the top 50 domestic accounting firms. Yes: Pay attention to the internal governance of the firm, promote the large-scale development through mergers and joint ventures in a timely manner, and strengthen the brand building of the firm.