商业研究

商业研究

• 经营管理 • 上一篇    下一篇

基于DEA的专业服务企业组织形式及其效率研究 ——来自审计师与评估师行业的对比

彭正银1,2，杨静1   

  1. （1.天津财经大学 商学院，天津 300222；2.南开大学 中国公司治理研究院，天津 300071）
  • 收稿日期:2018-08-01 出版日期:2018-12-10
  • 作者简介:彭正银（1963-），男，安徽桐城人，天津财经大学商学院教授，管理学博士，研究方向：网络组织与治理、企业集团与公司治理；杨静（1989-），女，兰州人，天津财经大学商学院博士研究生，研究方向：公司治理和网络治理。
  • 基金资助:
    国家自然科学基金面上项目，项目编号：71772134；国家自然科学基金重点项目，71533002；北京市哲学社会科学首都流通业研究基地开放课题研究基金项目，项目编号： JD-KFKT-2016-01；教育部人文社会科学重点研究基地项目，项目编号：15JJD630001。

Research on Organization Form and Efficiency of Professional Service Enterprises based on DEA:The Comparison between Accounting Firms and Asset Evaluation Institutions

PENG Zheng-yin1,2，YANG Jing1   

  1. （1. Business School of Tianjin University of Finance & Economics，Tianjin 300222，China; 2. China Academy of Corporate Governance, Nankai University,Tianjin 300071，China）
  • Received:2018-08-01 Online:2018-12-10

摘要： 组织形式作为企业内部治理的重要组成部分，能够影响企业内关键资源的效率。本文通过对会计师事务所与资产评估机构百强的运营效率进行对比发现，审计师行业效率明显高于评估师，这一差距主要表现于具有证券业务资格的两类机构分别采取的合伙制与公司制。进一步将两类机构资源投入区分为财务与人力计算各资源运营效率发现，两类机构的效率来源于人力资源的投入，并且会计师事务所（合伙制）人力资源利用效率大于评估机构（公司制），而评估机构财务资源规模效率明显大于会计师事务所。研究表明，组织形式的“资合”与“人合”性质与企业内关键资源具有一定的契合性，相互冲突导致资源投入无法实现有效运营，相互匹配能够实现效率的提升；同时，人力资源型专业服务企业宜于采用合伙制组织形式，以实现效率的提升；但专业服务企业组织形式的变革需要逐步进行，防止转制过程仅实现“做大”而没有实现“做强”。

关键词: 组织形式, DEA, 专业服务企业, 效率

Abstract: As an important part of enterprise internal governance, organizational form can affect the efficiency of key resources in enterprises. By comparing the operating efficiency of top 100 accounting firms and asset appraisal institutions, we find that the efficiency of auditor industry is obviously higher than that of appraiser. This gap is mainly due to the partnership system and company system adopted by two types of institutions with securities business qualification. Furthermore，through dividing the two types of institutional resource input into financial and human resource calculation, it is found that the efficiency of the two types of institutions comes from the input of human resources, and the efficiency of human resource utilization of accounting firms (partnership) is higher than that of evaluation institutions (company system), while the scale efficiency of financial resources of evaluation institutions is obviously higher. The research shows that the nature of “capital cooperation” and “human cooperation” of organizational form has certain consistency with the key resources in the enterprise. The conflict leads to the failure of effective operation and the improvement of efficiency by matching each other. At the same time, the human resource-based professional service enterprises should adopt the form of partnership organization to realize the reality. However, the transformation of the organizational form of professional service enterprises needs to be carried out step by step to prevent the transformation process from being “bigger” rather than “stronger”.

Key words: organization form, DEA, professional service enterprises, efficiency