基于DEA的天津小型会计师事务所运营效率研究

The Operational Efficiencies Research of Tianjin Miniature Accounting Firms Based on the DEA Model

摘要: 本文选取了天津市20家小型会计师事务所，运用DEA分析法对这20家样本会计师事务所的综合效率、规模效率、敏感性进行了实证研究。研究提出了改进潜力及改进方向，希望能提出提高天津市小型会计师事务所的运营效率的建议供其参考。

Abstract: This paper selects 20 small accounting firms in Tianjin, and conducts an empirical study on the comprehensive efficiency, scale efficiency and sensitivity of these 20 sample accounting firms with DEA analysis method. The paper puts forward the improvement potential and direction, and hopes to put forward suggestions on improving the operation efficiency of small accounting firms in Tianjin for their reference.