本土会计师事务所绩效影响因素的灰色关联研究——基于与国际“四大”的对比分析

Grey Relational Analysis on Influence Factors of Top Accounting Firms' Performance in China —Analysis Based on Comparison with the Big Four Accounting Firms

近些年来,为了鼓励我国本土会计师事务所做大做强,政府相关部门制定了一系列配套法规,那么,究竟什么才是影响本土会计师事务所绩效的主要因素?研究表明,在影响本土大型会计师事务所绩效的因素当中,注册会计师人数是影响其绩效的最重要因素,影响最弱的是非审计收入占总业务收入的比例。这为我国会计师事务所发展壮大和经营管理提供了实证依据。

Recently, in order to make Chinese audit industry become bigger and stronger, policy setters have committed to issuing guiding principles. So, what is main influence factors of accounting firm＇s performance？ A research indicates that the number of CPA is the key influence factor of accounting firm performance, and non-audit services is the weakest influence factor of accounting firm. This paper provides an empirical basis for the development and management of the accounting firms in our country.