| dc.contributor.advisor | 王國樑<br>翁志強 | zh_TW |
| dc.contributor.advisor | <br> | en_US |
| dc.contributor.author (Authors) | 黃及仙 | zh_TW |
| dc.creator (作者) | 黃及仙 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 14-Sep-2009 12:25:38 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 12:25:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 12:25:38 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091921028 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31864 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 行政管理碩士學程 | zh_TW |
| dc.description (描述) | 91921028 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 本研究是利用Zellner (1962)的近似無關迴歸估計法估計多產品超越對數成本函數及其所對應之要素份額方程式所構成的聯立模型，以探討台灣會計師事務所是否具有規模經濟與多樣化經濟。實證結果發現，會計師事務所所提供之財務簽證、稅務服務及其他服務等業務均具有產品別規模經濟；射線規模經濟亦顯著地存在，此隱含會計師事務所享有規模經濟利得，亦即平均成本會隨產出之增加而有逐漸下降的趨勢；會計師事務所在提供財務簽證與稅務服務兩項業務、稅務服務與其他服務兩項業務皆具有多樣化經濟。至於財務簽證與其他服務兩種業務間之組合，則不具有弱成本互補性，因此，多樣化經濟可能不存在。 本研究建議，會計師事務所可採取合併或購併方式來擴大其經營規模，降低因未在最適規模生產所帶來之成本不利影響。當然，這些事務所所購併或合併的對象最好是以經營財務簽證與稅務服務或稅務服務與其他服務為主者，以進一步享受多樣化經濟利得。另外，本研究亦建議中小型會計師事務所以加強具有成本互補性，同時兼營稅務服務與其他服務之業務為主，而大型會計師事務所則以加強財務簽證與稅務服務之業務為主，以享受多樣化經濟之好處。若會計師事務所有經營管理顧問業務者，為避免因財務簽證與其他服務兩種業務間不具弱成本互補性，應另成立管理顧問公司以專業化經營。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論------------------------------------------ 1 第一節 研究背景與動機------------------------------ 1 第二節 研究方法與目的------------------------------ 4 第三節 章節架構------------------------------------ 5 第二章 文獻回顧------------------------------------- 6 第一節 台灣會計師事務所經營概況-------------------- 6 第二節 有關規模與多樣化經濟之實證文獻-------------- 12 三章 實證研究---------------------------------------- 20 第一節 實證模型------------------------------------ 20 第二節 規模經濟與多樣化經濟指標-------------------- 23 第四章 實證結果與分析------------------------------- 26 第一節 資料來源與變數說明-------------------------- 26 第二節 估計與檢定方法------------------------------ 28 第三節 聯立估計模型參數估計值---------------------- 30 第四節 規模經濟------------------------------------ 33 第五節 多樣化經濟---------------------------------- 35 第五章 結論與建議------------------------------------ 39 參考文獻--------------------------------------------- 41 數學附錄--------------------------------------------- 46 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091921028 | en_US |
| dc.subject (關鍵詞) | 會計師事務所 | zh_TW |
| dc.subject (關鍵詞) | 規模經濟 | zh_TW |
| dc.subject (關鍵詞) | 多樣化經濟 | zh_TW |
| dc.title (題名) | 台灣會計師事務所規模與多樣化經濟再探討 | zh_TW |
| dc.type (資料類型) | thesis | en |
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