| dc.contributor.advisor | 王國樑<br>翁志強 | zh_TW |
| dc.contributor.author (Authors) | 袁鎮中 | zh_TW |
| dc.creator (作者) | 袁鎮中 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 14-Sep-2009 12:26:05 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 12:26:05 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 12:26:05 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091921038 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31868 | - |
| 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) | 91921038 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 近年來台灣會計師事務所產業概況演變，在需求未明顯成長的情況下，且會計師事務所整體獲利率逐年下降及個別會計師事務所經營效率差異相當顯著。這些演變進一步突顯：在需求成長減緩情況下，市場競爭程度會日益激烈，且隨著會計師事務所本身經營策略與規模之變動及市場供需之改變，會計師事務所在不同時期之經營技術效率可能有所改變。於是，會計師事務所為求永續經營與成長，惟有追求經營效率不斷地改善及提升經營效率，本文以2002年762家台灣會計師事務所的普查資料，首先利用資料包絡分析法評估個別會計師事務所之技術效率；然後，以Tobit截斷迴歸模型探討可能造成會計師事務所技術效率差異之因素。技術效率評估結果顯示：（一）台灣會計師事務所在目前的產出水準下，仍可減少19.8%的投入使用量；（二）相對無效率者之平均技術效率值為0.719，隱含在既定產出水準下，相對無效率者較相對有效率者多用28.1%的投入。迴歸實證結果顯示：（一）事務所的規模與技術效率間具有正向關係；（二）事務所成立時間對技術效率產生正向的影響；（三）業務集中度與技術效率兩者間存在正向關係；（四）執業會計師佔總員工人數比率對會計師事務所之技術效率影響方向為正的；（五）聯合組織形態之會計師事務所擁有較高之技術效率。 | zh_TW |
| dc.description.tableofcontents | 目錄 ----------------------------------------------I 圖表目錄 ----------------------------------------------II 摘要 ----------------------------------------------III 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 ----------------------------3 第三節 章節架構 -------------------------------------3 第二章 文獻回顧 -------------------------------------5 第一節 會計師事務所之定義與經營業務概況 ----------5 第二節 有關效率評估之理論與實證文獻 -------------------10 第三節 會計師事務所績效與效率評估相關文獻 ----------15 第三章 實證模型 --------------------------------------23 第一節 技術效率評估模型 -----------------------------23 第二節 Tobit截斷迴歸實證模型 --------------------26 第四章 實證結果與詮釋 -----------------------------32 第一節 資料說明 --------------------------------------32 第二節 技術效率評估結果 -----------------------------34 第三節 Tobit截斷迴歸實證結果 --------------------35 第五章 結論與建議 ---------------------------------------37 參考文獻 ------------------------------------------------39 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091921038 | en_US |
| dc.subject (關鍵詞) | 技術效率 | zh_TW |
| dc.subject (關鍵詞) | 資料包絡分析法 | zh_TW |
| dc.subject (關鍵詞) | Tobit截斷迴歸方法 | zh_TW |
| dc.title (題名) | 台灣會計師事務所經營效率再探討 | zh_TW |
| dc.type (資料類型) | thesis | en |
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