会计师事务所人力资源投入与经营绩效的关联性研究

摘要

本文运用台湾2004—2008年《会计师事务所服务业调查报告》的普查资料，以超越收益函数探讨会计师事务所人力资源投入与经营绩效的关联性。实证结果显示：(1)合伙会计师的边际收益生产率高于专业助理人员，约为专业助理人员的10.34倍，同时合伙会计师的薪酬水平普遍被低估；(2)规模越大的事务所，其合伙会计师的边际收益生产率越高；(3)规模经济普遍存在于会计师行业，此结果为台湾地区近年来事务所购并活动的原因提供了一个解释。在审计市场环境日益艰困的情况下，本文结果可以为会计师行业的经营者提供一项决策时有用的参考依据。%This study applies translog function to investigate the relation between reve-nue and human resource inputs in public accounting firms.Using a balance panel of annual data for 65 partnership accounting firms for the period 2004—2008,the empirical result indi-cates that:Firstly,average marginal revenue product of partners increased monotonically from 2004 to 2008,and was about 10.34 times that of other professionals.This result implies that partners were,on average,under-compensated compared to other professionals.Second-ly,the higher level of audit size,the higher the average marginal revenue product of partners level for public accounting firms.Finally,economies of scale exist in the public accounting in-dustry,that may justify recent merger and acquisition activities.Empirical findings obtained in this study are expected to provide useful information for the owners of public accounting firms in their operating decision-making under the considerably competitive audit market.