基于因子分析法的会计师事务所综合实力测度

Accounting Firms' Comprehensive Strength Measurement Based on Factor Analysis Method

客观地评价会计师事务所的综合实力,对于我国会计师事务所的做大做强和"走出去"均具有非常重要的作用。通过对评价会计师事务所的各个指标进行筛选,最终选择了能够代表事务所综合实力的14个指标作为最终的评价指标,采取比较客观的因子分析法,对我国的会计师事务所进行了综合评价。

Objectively evaluating accounting firms’comprehensive strength is very important for the development of domestic accountant firms. By selecting the index system, we choose the 14 indicators to represent the firm’s comprehensive strength as the final evaluation index.Adopting a more objective factor analysis method,the paper conducted a comprehensive evaluation to China’s accounting firms.