我國中小企業會計事務委外選擇會計師事務所關鍵因素之研究

The Selection of Outside Accounting Firms: The Case of Small and Medium-Sized Enterprises in Taiwan

吳進成(CHIN-CHENG WU)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

台灣中小企業巿場競爭激烈，獲利微薄，基於降低人事成本及專業分工考量，多數會將部份會計部門作業委外服務，惟若委任不適當之會計師事務所或記帳士事務所，可能適得其反。就如同律師或醫師一樣，並非所有會計師事務所或記帳士事務所之專長經驗都相同，因此只有找對且合適的專業事務所才能享受應有之服務及效益。
另台灣大型企業之財務報表簽證業務均大幅集中於四大會計師事務所，再加上產業外移嚴重，使得中小型會計師事務所之經營空間受到擠壓，中小型事務所會計師傳統財務報表簽證服務市場萎縮，簽證公費收入成長有限及簽證責任加重，不得不思考如何提供中小型企業多元且彈性服務，以維繫未來業務發展。
　　故本研究針對中小型會計師事務所及其客戶進行問卷調查，採五點尺度的Likert量表計分，以瞭解台灣中小企業將會計事務委外之原因、選擇會計師事務所之關鍵因素及各因素之重要順序，進而提出會計師業如何提供巿場可接受之會計事務作業委外服務模式，以利中小型會計師進行巿場區隔與鎖定目標巿場。問卷分析結果顯示，中小企業主要係基於專業考量將會計事務委外，且中小企業選擇會計師事務所之考量因素首重服務效率及能力，惟中小企業與事務所二者對選擇會計師事務所考慮因素之認知不一致；另除一般的工商登記、記帳報稅服務外，中小企業對於稅務規劃之委外需求重視度最高。由研究發現，會計師事務所除開拓新客戶外，若能提昇現有客戶對事務所之信任感，或可承接到新的委外事務；另為滿足客戶不同之委外需求，會計師可結盟與自身專業不同之其他會計師，形成全能之會計師事務所，以開發出其他如人員教育訓練、會計資訊系統導入等企業主較重視之委外業務。另會計師亦可透過深入研究特定產業，成為特定產業專門之會計師，或集中精力於特定領域，以與其他會計師區隔，創造出差異化之利潤。

關鍵字

中小企業 ； 會計師 ； 選擇會計師事務所

並列摘要

There is fierce competition and little profit in Taiwan’s small and medium enterprises (SMEs), and most of which would contract part of their accounting work to outside accounting firms, in order to reduce personnel cost and achieve specialization. However, things might backfire by using the wrong bookkeeping accounting services. Not all accounting firms have the same professional expertise, and the same goes for choosing attorneys or doctors, that is why it will only be beneficiary when the suitable firm is selected.
Most of the large enterprises in Taiwan contract their assurance services to the Big Four auditors. And with the growing offshore migration, small and medium-sized accounting firms are facing a crowded playing field, causing traditional aspects of revenue assurance to shrink and assurance responsibility to increase. They have to ponder on how to provide SMEs with diversified and flexible services, so as to establish a niche in the future.
Sample question were presented to SME accounting firm and their clients, using a five-point Likert scale, to understand the reason of outsourcing, the crucial factor and priority when selecting different accounting firms. We then provide audit industry with an outsourcing model as an approach to market segmentation and target marketing. The results from the questionnaires showed that outside accounting firms were considered by SMEs for their professional services, while efficiency and ability were the criteria when selecting the right firm. However, SMEs and accounting services both have different takes on this issue. Other then mercantile registry, accounting and tax services, SMEs outsource most of their tax administration.
According to our findings, accounting professionals should build trust while expanding their client base to find business opportunities, form an alliance with accountants equipped with different expertise to satisfy different clients’, also, provide all-round services, such as personnel training and accounting information, which are valued by enterprises. Accountants could also develop industry expertise or focus on a specialized field in accounting settings to improve profit margins by differentiation advantage.

並列關鍵字

Small and medium-sized enterprises ； Certified Public Accountant ； Selection of Outside Accounting Firms

參考文獻

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