会计师事务所在资本市场上服务的效率分析

Efficiency Analysis of Accounting Firms'Services in the Capital Market

基于证监会发布的会计师事务所资本市场执业信息,使用DEA方法分析了40家会计师事务所2018年在资本市场上提供服务的运营效率情况。研究结果表明:40家会计师事务所中大多数的运营效率未达到有效状态,仅有8家会计师事务所的运营效率处于有效状态;在资本市场上提供服务的会计师事务所中,部分“本土”会计师事务所的运营效率能够与“四大”会计师事务所抗衡,甚至比“四大”的运营效率更胜一筹;“本土”所中的典型代表“本土八大”在资本市场上提供服务的整体运营效率,比“四大”的运营效率更好。

Based on the capital market practice information of accounting firms issued by CSRC,using DEA model,this paper analyzes the operation efficiency of 40 accounting firms in the capital market in 2018.The results show that:most of the 40 accounting firms'operating efficiency is not effective,only 8 accounting firms'operating efficiency is in an effective state;for the accounting firms providing services in the capital market,some"local"accounting firms can compete with the"big four"accounting firms,and their operating efficiency even is greater than the"big four"accounting firms';The typical representative of"local"firms is the"local eight"which is better than that of the"big four"in providing services in the capital market.