中国大型会计师事务所运营绩效关键影响因素之灰色分析

Gray Analysis on the Key Influence Factors of Top Accounting Firms' Operational Performance in China

本文运用灰色系统分析方法考察了中国排名前20家的会计师事务所的运营绩效,并根据获取的灰色关联度,对其影响因素进行了排序。通过研究,发现影响中国会计师事务所运营绩效的关键因素不是通常人们所关注的会计师事务所业务结构安排,而是其拥有的年轻的和高学历的注册会计师数量。最后,根据研究结果,为中国会计师事务所运营绩效的提高提供了战略性建议。

By using the method of gray system, this paper first surveys top 20 accounting firms＇ operational performance on the list in China. According to the gray interrelated coefficient, we put the influence order. This research indicates that the key influence factors of accounting firms＇ operational performance is not the transaction structure of accountants＇ firms we used to claim, but the number of young CPAs with high degrees Finally this paper puts forward some proposals on how to promote the operational performance of accountants＇ firms.