Operational Efficiency of Accounting Firms Based on Data Envelopment Analysis

Journal of Liaoning Petrochemical University ›› 2013, Vol. 33 ›› Issue (2): 97-100.

Operational Efficiency of Accounting Firms Based on Data Envelopment Analysis

WANG Lihua， LIU Hengxin

School of Economics and Management，Liaoning Shihua University，Fushun Liaoning 113001, China

Received:2012-12-05 Published:2013-06-25 Online:2017-07-14

基于DEA的会计师事务所运营效率研究

王莉华,刘恒心

辽宁石油化工大学经济管理学院,辽宁抚顺113001

作者简介:王莉华(1963-),女,江苏如皋市,教授

Abstract

Abstract: The top twenty accounting firms were selected which were published by Beijing Institute of Certified Public Accountants. And the DEA (Data Envelopment Analysis) was adopted to analyze the operational efficiency of the accounting firms from the point of view of the inputoutput, to seek the gap between local accounting firms and international accounting firms on operational efficiency, and to explore the ways to improve the efficiency of the operation and management of local accounting firms. 

Key words: DEA , Accounting firms , Operational efficiency

摘要： 选用北京注册会计师协会公布的综合排名前二十的会计师事务所,运用数据包络分析法(DEA)从投
入产出的角度对会计师事务所的运营效率进行了分析,寻求本土会计师事务所与国际会计师事务所在运营效率上
的差距,探寻提高本土会计师事务所运营管理效率的途径。

关键词: 数据包络分析法 , 会计师事务所 , 运营效率

WANG Lihua， LIU Hengxin. Operational Efficiency of Accounting Firms Based on Data Envelopment Analysis[J]. Journal of Liaoning Petrochemical University, 2013, 33(2): 97-100.

王莉华,刘恒心. 基于DEA的会计师事务所运营效率研究[J]. 辽宁石油化工大学学报, 2013, 33(2): 97-100.

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Operational Efficiency of Accounting Firms Based on Data Envelopment Analysis

基于DEA的会计师事务所运营效率研究

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