本文採取台灣2001年及2002年的合夥型會計師事務所之資料，以資料包絡分析法進行經濟效率分析。主要發現如下：首先，全部合夥型會計師事務所之經濟效率由2001年至2002年時呈現微幅下降，究其原因可以發現，較低之經濟效率主要來自較低的技術效率，而非配置效率。更進一步發現，較低的技術效率係來自較低的規模效率，而非純粹技術效率所致。其次，台灣的管制法規對執行公開發行公司財務簽證的條件要求，的確能提昇符合要求會計師事務所的整體效率。第三，相對而言，高專業的會計師事務所有較多比例之樣本處在規模報酬遞減之階段，顯示有進一步縮小規模之空間，然而低專業的會計師事務所則反是。最後，本文測得合夥型會計師事務所經濟效率與獲利率間之相關係數顯著為正。綜上之結果，本文除可延伸效率分析典範至專業服務業的實證外，更可將效率分析結果提供予會計師事務所管理階層提昇經營效率之參考。 This study employs the data envelope analysis method to investigate the economic efficiency of the partnership accounting firms in Taiwan based on publicly data in 2001 and 2002. The main findings of this study are fourfold. First of all, the economical efficiency of all the partnership accounting firms in Taiwan is slightly decreased between years 2001 and 2002. This decreasing comes from poor technology efficiency rather than poor allocation efficiency. Moreover, poor technology efficiency is not a purely technological problem, but mainly due to poor scale efficiency. Secondly, the regulations imposed by Taiwan government for high professional accounting firms do improve the overall efficiency of accounting firms. Thirdly, decreasing return on scale was found in many highly professional accounting firms, which implies that there is a need of reducing scale for such firms. On the other hand, an opposite trend was found in accounting firms, which are less professional. At last, the empirical result shows the correlation between the economic efficiency and the profitability of the partnership accounting firms is significant. In summary, the present study not only expands the efficiency analysis approach to professional service firms, but also provides an empirical result, which can assist the management of accounting firms in improving their efficiency.
