本研究以台灣地區會計師事務所服務業調查報告為樣本，研究期間為86至94年共9年資料，區分三個群組：86至90年；91至94年；86至94年進行研究。另將樣本區分為全體、大、中、小型會計師事務所，作敘述統計分析、相關係數分析及迴歸分析，研究結果如下： 一、小型會計師事務所 主要係執業會計師對客戶之服務，人事成本較低，相較審計服務收入及非審計服務收入與經營成果，較可能產生相關。 二、中型會計師事務所 因執業會計師大於1人，於工作及專業上分工，較易發展其他稅務業務收入及管理顧問收入，故非審計服務收入之穩定成長，較可能使非審計服務收入與經營成果呈正相關。 三、大型會計師事務所 以公開發行簽證收入為主，為配合新公報實施及多號公報大幅修改，使會計師查核簽證投入大量人力、物力，審計公費呈成長趨勢，較可能使審計服務收入與經營成果呈正相關。 四、整體會計師事務所 群組(二)在審計服務收入、非審計服務收入、執業會計師占員工人數、市場佔有率、薪資費用，及風險水準與經營成果呈正向關係，可能因會計師考試制度變革，致會計師產業進入門檻較低有關。 The research is to sample the data of CPA firm service industry report of Taiwan district from 1997 to 2005, and the sample period is divided into 3 groups, 1997 to 2001, 2002 to 2005 and 1997 to 2005. In addition, the samples are divided into whole, large, middle and small CPA firm, and implement the description statistic analysis, relativity coefficient and regression analysis. The results are as follows: I. The small CPA firms The firm’ main business is to serve client, and the operating result is probably relative to audit service revenue and non-audit service revenue due to lower personnel cost.
II. The middle CPA firms It is easier to expand the tax affair business and management consultant business in distribution of job and professional because the CPA member is more than 1 people so that the operating result is positively relative to non-audit service revenue due to the stable growth of non-audit service revenue.
III. The large CPA firms The CPA firms whose revenue comes from open publication attestation invest a large amount of manpower and materials in meeting the implementation of new financial accounting statement (FAS) and the enormous revision of many numbers of FAS so that the operating result is positively relative to audit service revenue due to the growth of audit service revenue.
IV. The whole CPA firms The operating result of Group II is positively relative to audit service revenue, non-audit service revenue, the ratio of CPAs to employees, market share, salary expense, and risk level. It is probable that the revolution of CPA exam system decrease the entry level of CAP industry.
