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.

目     錄
目錄	I
圖目錄	III
表目錄	IV
第一章 緒 論	1
第一節 研究背景及動機	1
第二節 研究目的	3
第三節 研究流程	4
第二章 文獻探討	5
第一節 會計師事務所規模之意義與相關影響	5
第二節 企業規模與經營效率之關係	10
第三節 會計師事務所經營效率之研究	13
第四節 效率之概念及分類	15
第五節 文獻評述	17
第三章 研究設計	19
第一節 樣本選擇	19
第二節 資料包絡分析法簡介	19
第三節 效率值之估計	21
第四章 實證結果與分析	25
第一節 敍述統計分析	25
第二節 會計師事所規模與效率間關係之分析	30
第三節 進一步分析	37
第四節 個案分析	44
第五節 實證結果彙述與討論	46 

第五章 結論、限制與未來研究建議	48
第一節 研究結論	48
第二節 研究限制	49
第三節 未來研究建議	49
參考文獻	50

 
圖目錄
圖1-3-1 研究流程圖	4
圖2-4-1 效率分類圖	16
圖4-2-1 投入面規模與成本率間之關係圖	33
圖4-2-2 產出面規模與成本率間之關係圖	33
圖4-2-3 遞增規模狀態下事務所之次數分配-投入面	34
圖4-2-4 遞減規模狀態下事務所之次數分配-投入面	34
圖4-2-5 遞增規模狀態下事務所之次數分配-產出面	35
圖4-2-6 遞減規模狀態下事務所之次數分配-產出面	35
圖4-2-7 投入面規模與規模效率間之關係圖	36
圖4-2-8 產出面規模與規模效率間之關係圖	36
 
表目錄
表3-3-1 投入與產出變數之Pearson相關係數表	24
表4-1-1 投入面與產出面規模之分群表	26
表4-1-2 全體樣本投入產出變數敍述性統計	27
表4-1-3 全體樣本投入產出變數敍述性統計-投入面分群	28
表4-1-4 全體樣本投入產出變數敍述性統計-產出面分群	28
表4-1-5 全體樣本不同類別效率值之結果摘要	29
表4-2-1  Spearmans相關係數分析	30
表4-2-2 會計師事務所之規模與效率分析-投入面分群	31
表4-2-3 會計師事務所之規模與效率分析-產出面分群	32
表4-3-1 投入面與產出面規模之分群表-微型規模	38
表4-3-2不同類別效率值DEA結果摘要-微型規模	39
表4-3-3 會計師事務所規模與效率分析-投入面-微型規模	40
表4-3-4 會計師事務所規模與效率分析-產出面-微型規模	40
表4-3-5 投入面與產出面規模之分群表-小規模	41
表4-3-6 不同類別效率值DEA結果摘要-小規模	42
表4-3-7 會計師事務所規模與效率分析-投入面-小規模	43
表4-3-8 會計師事務所規模與效率分析-產出面-小規模	43
表4-4-1 實際投入與標準投入比較表-代碼: 6766	45
表4-4-2 實際投入與標準投入比較表-代碼: 8112	45

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