基于BBC和超效率模型的会计师事务所运营效率研究

The Operational Efficiency of Accounting Firms Based on BCC and Super Efficiency Model

随着我国经济发展进入新时代,会计师事务所行业也随之面临新的挑战和机遇,而本土会计师事务所要想提高实力,增强国际竞争力,就要设法提升运营效率。通过采取DEA数据包络分析法对我国会计师事务所的运营效率进行实证分析,并选取有代表性的会计师事务所进行具体分析,有利于对我国会计师事务所行业未来的发展提出相应的有效建议。

With China's economic development entering a new era,the industry of accounting firms is also facing new challenges and opportunities.If local accounting firms want to improve their strength and enhance their international competitiveness,they must try to improve their operational efficiency.DEA,data envelopment analysis method is used to analyze the operational efficiency of China's accounting firms,with representative accounting firms selected for specific analysis,which is conducive to putting forward corresponding effective suggestions for the development of China's accounting firms industry.