会计师事务所运营效率及影响因素研究

In order to win in the extremely competitive market environment, accounting firms have to improve efficiency of operations so that they can satisfy market demand, that\'s why analyzing the affecting factors of operation efficiency of accounting firms becomes valuable and important. This article uses data, released by The Chinese Institute of Certificated Public Accountants, of top 100 accounting firms in 2014; it uses SE-DEA to establish a new index system of efficiency evaluation to re-rank top 100 accounting firms, and then it uses Tobit model to analyze related affecting factors. We found that: the operation efficiency of Chinese accounting firms needs to improve; human resource strategy and economies of scale are gradually beginning; however, capability of resource integration is substandard, and inefficient management leads to waste of resources. So, accounting firms need to find their core-competitiveness and give a full play on their advantageous resources; in the same time, they still need to pay attention to establishing brand reputation and improvement on all-around quality.