以距離函數實證分析台灣地區會計師事務所服務業之技術效率

An Empirical Study of Technical Efficiencies of Taiwan’s Public Accounting Industry: an Application of Distance Function Method

張佩鈴(Pei-Ling Chang)

指導教授 ： 侍台誠

元智大學/管理學院/會計學系/碩士(2006年)

摘要

台灣從70年代後期到80年代，產業結構由農工產業為主邁入以商業及服務業為主之時代，隨著商業發達，社會對於會計的需求不但日益增大，而且日趨複雜。一方面，會計師業務需求量日趨擴增，另一方面會計師事務所也紛紛設立，加上民國77年起考選部大幅提高會計師錄取率後，不僅滿足了市場中上市櫃公司家數不斷增加之需求，使審計市場走向競爭化，會計師事務所之間競爭也越來越激烈。因此會計師事務所為求永續經營與成長，惟有不斷地改善及提升經營效率。本研究以1988到2002年台灣會計師事務所的普查資料，利用超越對數(Translog)投入距離函數法評估整體會計師事務所之技術效率。
實證結果顯示：
一、會計師錄取率政策開放前平均技術效率雖已大於開放 後，但是
開放前後並未有明顯差異，可能因為此政策改變導致短期平均
技術效率下降，但長期來說乃為有利的改變，因而抵銷其效
果，故使兩者之間差異不具顯著性。
二、我國會計師事務所11年之技術效率平均數為0.297，
仍有70.30%之改善空間。
三、置入2種事務所品質（會計師事務所聲譽及事務所是否有公開發
行簽證服務收入）考量，觀察到不同品質下之事務所確實有技
術效率差異化之結果。
四、另探討會計師事務所合併議題，按各樣本事務所之執行業務收
入規模分別計算平均技術效率值，並尋出最適技術效率之收入
區間，發現會計師事務所之平均技術效率值成兩極化發展，而
中型事務所難有發展空間，故應考慮與其他規模事務所合倂以
提高其經營效率。

關鍵字

會計師事務所 ； 技術效率 ； 距離函數

並列摘要

In the past decades, the industrial structure in Taiwan has changed drastically, evolving from conventionally agricultural to high-tech and service industries. As the overall business prospers, the demand for audit and accounting services was increasing. Observing this phenomenon, the Examination Yuan has raised the passing rate of the certified public accountant (CPA) examination since 1988 in order to meet the market’s demand. As a consequence, a great number of qualified CPAs were dedicated into the market in a short period. Meanwhile, fierce competition for engagement solicitation among CPA Firms happened. Some firms were failed and forced to withdraw from the industry; others had to improve firms’ operating efficiencies constantly in order to survive. This thesis intends to explore the technical efficiency issues for the public accounting profession in Taiwan. The author applies the Translog input distance function method on the official annual survey data of Taiwan’s accounting firms for the period of 1989 to 2002. As a result, the major empirical findings of this paper are as follows.
1.The increase of the audit service supply had a negative impact on the firms’ operating efficiency in the short run, but imposed a positive one in the long run.
2.The average estimated value of the CPA firms’ technical efficiency for the period under study was 0.297. It means that these firms could still improve their technical efficiencies by 70.3 percent in average to approach the production frontier.
3. After considering different audit quality dimensions, the author find that there were significant technical efficiency gaps among accounting firms of different quality levels.
4. The merger of CPA firms was contributive to promote operating efficiency. Under the consideration of firms’ optimal operating size, however, medium-sized accounting firms were suggested to merge with big 6/ big 5 firms, rather than with non- big 6/ non-big 5 ones, from the viewpoint of operating efficiency.

並列關鍵字

accounting firms ； technical efficiency ； distance function

參考文獻

張謙恆，2005，會計師事務所合併與審計品質之關係-以致遠、榮

劉杏薇，2002，商業銀行逾放放款之研究─應用距離函數，暨南大

of Passing Rate of CPA Examination on the Industrial Structure

刊，第120期，頁35-39。

期，頁25-32。