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摘要近几十年来，我国会计师事务所扩展迅速，涌现了一批在国内外有影响力的大所。但在国内市场上，与国际有名的“四大”相比，本土所的经营绩效仍然差距明显。众所周知，会计师事务所属于人力资本密集型企业，因此，为了提升本土事务所的经营绩效，必须重视人力资本的建设。本文从会计师事务所的人力资本特征和行业特征入手，研究会计师事务所人力资本与经营绩效的关系。
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在相关的文献梳理与总结的基础上，本文首先探究了人力资本与企业绩效的理论基础，随后深入分析我国会计师事务所行业现状以及会计师事务所人力资本特征,最后，本文采用了实证的分析方法，利用SPSS Statistics 19.0统计软件以及行业数据库，采用描述性统计和多元线性回归，选取CPA占比，年龄结构，学历水平以及人才培养金额作为替代变量衡量人力资本对经营绩效的影响，并对一些影响事务所绩效的因素作为控制变量加以控制，并得出以下结论：CPA占比与企业经营绩效呈负相关，人才培养支出，员工学历水平与经营绩效呈正相关。30076
关键词 会计师事务所 人力资本 经营绩效
毕业论文外文摘要
Title The Influence of Human Capital on Accounting Firms’ Performance
Abstract
In the last few decades, CPA industry developed rapidly in China , many influential accounting firms emerged. There are numerous firms joined in international accounting networks . However, compared with the international BIG FOUR ,some obvious gap in operation performance still existed . The accounting firms belong to the human capital-intensive enterprises, relying on CPA’s proficiency in accounting, auditing, tax and advisory. Nowadays, we must focus on human capital as the most valuable resource, then we can achieve high performance.
Based on the related theory and former studies, first a theoretic basis be built firstly to support our research.Then we analyzed the features of Chinese CPA industry.Last,we made a empirical analysis of the relationship between human capital and operational performance.The result is that there are a negative correlation between CPA percentage and operational performance a positive correlation between human development expenditure and operational performance and a positive correlation between education and operational performance.
Keywords CPA human capital accounting firm performance
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究意义 1
1.3 文献综述 2
2 人力资本和企业绩效的相关理论 4
2.1 人力资本论经济学溯源 4
2.2 人力资本的定义和特征 5
2.3 会计师事务所人力资本特点 5
2.4 绩效的含义以及特征 6
3 注册会计师行业分析 7
3.1 组织结构 7
3.2 业务分类 8
3.3 加入国际会计网络情况 8
4 研究设计 9
4.1 研究假设 9
4.2 变量设计及模型构建 11
4.3 数据来源及样本选择 11
5 实证结果分析 11
5.1 描述性统计 11
5.2 相关性分析 12
5.3 多元线性回归 13
5.4 实证总结及建议 13
结论 15
致谢 16
参考文献 17
1 绪论