会计师事务所专业化经营的衡量方法被引量：1

The Method of Measuring the Accounting Firm's Specialization Operation

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摘要会计师事务所专业化经营是指通过其服务的技能与对象的“专”,来实现审计产品的“精”与“高”的特色经营战略。其中对“专”的判断与衡量则集中体现在注册会计师的行业审计专长以及审计对象的专营上,而行业审计专长与审计对象的专营又是相互联系的。因此本文借鉴模糊评价法,提出注册会计师行业审计专长的衡量方法,借鉴市场份额法、审计师投资组合方法,构建审计对象专营的衡量方法,并在此基础上构建了会计师事务所专业化经营的识别图。 The accounting firm＇s specialization operation is a special operating strategy. Through the specialty of accounting firm＇s auditing skill and object, it acquires an excellent and high quality-auditing product. Judgment and measurement of the accounting firm＇s specialization embodies auditors＇ industry audit specialty and specialization operation of auditing object. And they al~ pursue and assemble each other. Making use of fuzzy comprehensive evaluation method, this article constructs measurement approach of auditors＇ industry audit specialty~ making use of auditor＇s market share and auditor＇s portfolio share, it develops a framework about measurement approach of specialization operation of auditing object. And on the basis of our concepts, it constructs a discern chart of the accounting firm＇s specialization operation.

作者刘桂良宋丹兵

机构地区湖南大学会计学院

出处《系统工程》 CSCD 北大核心 2006年第1期122-126,共5页 Systems Engineering

基金国家自然科学基金资助项目(70372040)

关键词会计师事务所专业化经营审计对象专营行业审计专长 Accounting Firm Specialization Operation Specialization Operation of Auditing Object Industry Audit Specialty

分类号 F273 [经济管理—企业管理]

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