台灣會計師事務所投入導向生產效率之探討

Abstract

針對台灣會計師事務所的經營特性，本研究將首先建立評估成本效率、技術效率、配置效率與規模效率的線性規劃實證模型(亦即DEA模型)。其次，依據台灣會計師事務所普查資料，利用上述DEA實證模型評估個別會計師事務所的成本效率、技術效率、配置效率與規模效率值。然後，根據上述各種效率估計值的分配進行初步分析。最後，就各種效率指標，建立迴歸實證模型，並分別進行Tobit截斷迴歸分析，探討影響各種經營效率的重要因素，並比較上述迴歸結果的差異性。DEA估計的結果顯現，技術效率的平均為0.720；22.4%的會計事務所處於固定規模報酬，是擁有規模效率；60.8%的會計事務所處於規模報酬遞增階段，為規模無效率。成本效率的平均為0.625。迴歸結果顯示事務所的規模取對數值對於成本、技術、配置以及規模效率皆有正的效果；經營時間長短對技術效率會產生正面的影響；若服務項目集中度愈高，則成本效率愈高；會計師比率較高者擁有較好的成本、技術及配置效率，但有較差的規模效率；獨資的事務所有較好的成本、技術及配置效率，而合資的事務所有較好的規模效率；擁有分行的事務所在技術與規模效率表現較差。

Dependent upon operational characteristics of CPA firms in Taiwan, this study is first to build empirical models of linear programming for evaluating cost, technical, allocative and scale efficiencies. Secondly, by using the 1994 survey data of CPA firms in Taiwan, the above DEA models are used to evaluate cost, technical, allocative and scale efficiencies of each CPA firms. Then, an elementary analysis is made based on the CPA firms` distribution of each indicator of efficiency. Finally, the Tobit censored regression model is built to investigate the determinants of each efficiency measure of the CPA firms in Taiwan. The DEA evaluation results shows that, the mean technical efficiency measure is 0.720. 22.4% of CPA firms operate in the region of constant returns to scale, and are gauged scale-efficient 60.8% of CPA firms operate in the region of increasing returns to scale, and are gauged scale-inefficient. Average cost efficiency measure is 0.625. The regression results show that the logarithm of firm size has a positive impact on cost, technical, allocative as well as scale efficiencies. The impacts of a firm`s age on technical efficiency is positive. The service concentration has a positive impact on cost efficiency. The CPA-to-employee ratio has a positive impact on cost, technical and allocative efficiencies; but it has a negative effect on scale efficiency. CPA firms in the proprietorship form has a positive effect on cost, technical as well as allocative efficiencies; bus has a negative effect on scale efficiency. Firms with a branch or branches are less efficient than those without any branch in terms of technical and scale efficiencies.