本文以為台灣中小企業提供審計及非審計專業服務，且專業文獻較少討論的單獨開業會計師事務所為對象，採較深入的方式來探討其規模與效率間之關係。主要發現有三，首先，台灣單獨開業會計師事務所2001-2002年樣本之平均技術效率為0.241，此一數值相當低，其主要原因可能源自樣本具有相當高之異質性所致。其次，無論採投入面或產出面之規模衡量方式，隨著規模擴大時，其規模效率則呈現先升後降的非對稱性倒U型型態，而且最高的規模效率約落在較大規模之組別，隱含台灣單獨開業會計師事務所多數規模可能太小，或許亦是致使整體技術效率偏低之潛在原因。最後，樣本顯示，最適規模之員工人數約為3至4人，而收入總額約為二佰萬至二佰八十萬元，此一資訊或許值得有意進入單獨開業會計師事務所市場創業者之決策參考。 The present paper investigates the scale-efficiency relation in small accounting firms whose main business is to provide auditing and non-auditing services for small-and-medium enterprises in Taiwan. The main findings of this study are three folds. Firstly, the average technical efficiency of small accounting firms in Taiwan is 0.241. Such a low value is possibly due to the great heterogeneity in the samples. Secondly, the efficiency changes along a U shape line, i.e. increases first and then decreases, as the scale of accounting firms increases. Moreover, the maximum efficiency is contributed by the cluster of largest accounting firms, which implies that small scale is the reason of low efficiency. Finally, the result demonstrates that the most appropriate scale of an accounting firm is 3 or 4 employees with yearly revenue of NT$2,000,000 to NT$2,800,000. Such a result provide useful information for those who are interested in establishing a small accounting firm.
