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題名:臺灣地區會計師事務所服務業成本特性之研究
作者:侍台誠
作者(外文):Tai-Cheng Shih
校院名稱:國立臺灣大學
系所名稱:會計學研究所
指導教授:蔡彥卿
學位類別:博士
出版日期:2004
主題關鍵詞:規模經濟審計品質會計師事務所成本函數多樣化經濟scope economyaccounting firmsscale economycost function
原始連結:連回原系統網址new window
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考選部自民國77年起大幅提高會計師錄取率,使得審計市場中執業會計師人數與事務所開業家數均大增,整體產業之利潤率亦逐年下降。值此同時,財政部證券暨期貨管理委員會藉由鼓勵事務所合併之積極政策作為,希望能促成審計品質的提升;復見美國跨國性之8大會計師事務所也逐漸合併成為5大,遂引發本論文擬以財政部統計處民國78年至89年的「會計師事務所服務業調查報告」普查資料,採超越對數(Translog)成本函數,探討會計師事務所成本結構特性課題。實證結果顯示:
1. 審計供給量的增加對不同審計品質會計師事務所的生產力均造成負面的影響;審計品質的定義採6大/5大事務所或有公開發行簽證收入與否,基本上不影響上開結論。
2. 對6大/5大事務所而言,既有的品牌形象深入人心,自身成本投入並非其業務經營與競逐的主要考量;非6大/5大會計師事務所從事之稅務服務(包括稅務簽證)對財務簽證具知識外溢(knowledge spillover)效果,惟因財務簽證業務(尤其是公開發行簽證服務)的爭取往往受限於本身的品牌聲譽及證管法規之簽證資格限制,是而允宜於固守傳統業務利基的稅務服務之餘,努力拓展同樣具相對比較利益的管顧工商服務。
3. 非6大/5大事務所增聘執業會計師的成本上升程度雖較6大/5大事務所略微,惟其並無6大/5大事務所建立之品牌形象與堅強服務支援陣容以利業務拓展,如無法有效控管相關的人事成本,受到市場挑戰以致黯然退出的壓力遠較6大/5大事務所為甚。
4. 規模經濟估計平均值與執行業務收入總數雖呈反向變動,惟就成本面的觀點而言,爭取執行業務收入有助於降低事務所平均經營成本,促進經營績效—進行會計師事務所間的合併係擴大經營規模的終南捷徑,尤其規模愈小的事務所,其合併效益愈為顯著。然事務所間合併策略仍有其相對侷限性,於會計師事務所兩極化發展日趨明顯之際,中型事務所難有生存空間,允宜考慮併入其他較大型的事務所。
5. 品質投資的增加有助於整體成本的抑減,此種抑減效果在6大/5大更為突顯--雖無法大到使6大/5大整體的規模經濟、多樣化經濟等估計指標有更佳的表現,却有助於事務所品牌形象(reputation)的建立,利於日後業務競逐。
以上實證結論除有助於清楚了解過去十餘年來臺灣地區會計師事務所成本面的變遷情形,亦有其涉及會計師事務所服務業的產業發展政策意涵。
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