基于数据包络方法的2010年会计师事务所经营效率分析

摘要

本文运用数据包络分析方法中基于输入的CCR模型和BCC模型,对2010年会计师事务所的主要投入产出数据进行效率分析,从整体上分析目前我国会计师事务所的运营效率.通过研究发现,一部分会计师事务所已经达到规模效益,但是还有很多会计师事务所在技术和规模上都没有达到理想的水平,在经营效率上还需要很大的改进.%Based on inputs CCR model and BCC model of Data Envelopment Analysis ( DEA) , this thesis analyzes the efficiency of main input output data of public accounting firms in 2010. And analyzes the running efficiency of our country accounting firms as a whole. By research, the author finds out that part of accounting firms have reached economies of scale, however there are many accounting firms haven't reached rational level in technical and scale, having much room for improvement in running efficiency.