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我国大型会计师事务所改制为特殊普通合伙制的政策效果研究

发布时间:2018-09-14 14:54  文章来源:笔耕文化传播
【摘要】:在本土会计师事务所做大做强的过程中,事务所的组织形式始终是学术界和实务界的重要关注点。我国的大型会计师事务所在脱钩改制后全部采用有限责任公司制的组织形式,以“股权”为趋动力的组织结构并不利于以“人合”为最大特征的智力型服务企业会计师事务所的做大做强。目前,英美等国的国际“四大”所全部采用有限责任合伙的组织形式,它既保留了合伙的文化和制度,又不需要其他合伙人为个别合伙人的重大过失负有无限责任而展现出强大的生命力。2010年,国家工商行政管理总局和财政部联合发布了《关于推动大中型会计师事务所采用特殊普通合伙组织形式的暂行规定》,本文以这次改制的政策效果为主要研究对象,在理论分析的基础上尝试对这次改制的政策效果进行系统而严密的实证分析。 在理论分析部分本文首先梳理了我国会计师事务所组织形式的变迁路径,其大致遵循“挂靠制-有限责任公司制-特殊普通合伙制”的发展过程,在梳理中我们发现,我国会计师事务所组织形式的变革一直以来都是政府选择而非市场选择的结果。其次,鉴于在政策效果研究方面没有任何一个理论可以提供分析框架,本文借鉴产业经济学中哈佛学派的SCP(市场结构-企业行为-市场绩效)研究范式,归纳出“政策-行为-绩效”的逻辑路径来分析政策效果的产生动因。最后,利用这一逻辑路径分析受我国大型会计师事务所改制政策影响的内外部利益相关者行为,执业审计师行为、会计师事务所行为、客户行为、政府行为的变化影响了审计师执业质量,事务所内部治理、绩效和品牌声誉乃至整个事务所行业的核心竞争力,构建了执业审计师层面、会计师事务所层面和行业层面的绩效分析框架。 本文实证部分采用双重差分(DID)模型,其基本思想是,我国大型会计师事务所改制为特殊普通合伙制这一政策一方面制造了改制所改制前后的差异,另一方面又制造了在同一时点上改制所与非改制所之间的差异,基于这双重差异形成的估计有效控制了样本事务所的事前差异和其他共时性政策的影响,进而可以单独识别出政策变革带来的因果效应。本文选择百强排名前二十的会计师事务所作为样本,考虑到双重差分模型的适用性和数据的可得性,选取11个指标变量作为政策效果各维度的替代变量,同时,运用主成分分析方法融合审计质量、内部治理、绩效和品牌声誉四个功能指标构造综合评价函数,提取核心竞争力的替代变量数值,运用固定效应差分模型检验改制政策的有效性以及改制后效果的时间趋势。 本文的结论如下:1.我国大型会计师事务所改制为特殊普通合伙制对事务所的审计质量和绩效有一定的促进作用;2.改制对事务所的内部治理没有显著影响,这可能是因为在事务所采取有限责任合伙制期间,内部就是模拟合伙制运作,使得改制的短期效果不明显;3.改制并没有对事务所的品牌声誉造成影响,我们认为,品牌声誉是一个日积月累的过程,而随着改制的深入,在改制第三年对品牌声誉的效果已经开始显现,这也符合我们的预期;4.改制对事务所的核心竞争力有正面的影响,原因是改制带动了审计质量和事务所绩效的提高,这一政策效果在改制第二年开始体现。 本文的政策与实务建议为:1.我国大型会计师事务所改制为特殊普通合伙制推动了事务所审计质量、绩效和核心竞争力的提高。故政府应加大事务所改制工作的推进力度,从而促进我国会计师事务所行业的做大做强;2.鉴于会计师事务所改制对于行业核心竞争力有一定的促进作用,可以考虑将特殊普通合伙制应用于律师事务所、医院等专业性服务机构;3.改制只是一种外力作用,会计师事务所应该把握这次契机,完善内部治理,,加大执业质量监督力度,由内而外,才能做强做大。
[Abstract]:In the process of making local accounting firms bigger and stronger, the organizational form of accounting firms has always been an important concern of both academic and practical circles. At present, the four major international accounting firms in Britain and the United States all adopt the form of limited liability partnership, which not only retains the culture and system of partnership, but also does not require other partners to assume unlimited liability for the gross negligence of individual partners. Vitality. In 2010, the State Administration for Industry and Commerce and the Ministry of Finance jointly issued the Provisional Regulations on Promoting Large and Medium-sized Accounting Firms to Adopt Special General Partnership Organizations. This paper takes the policy effect of this restructuring as the main research object, and tries to make a series of policy effects on the basis of theoretical analysis. Unified and rigorous empirical analysis.
In the part of theoretical analysis, this paper first combs the changing path of the organizational form of accounting firms in China, which follows the development process of "affiliation system-limited liability company-special general partnership". We find that the change of the organizational form of accounting firms in China has always been a government choice rather than a market choice. Secondly, since there is no theory that can provide an analytical framework for the study of policy effectiveness, this paper draws lessons from the Harvard School's SCP paradigm in industrial economics and concludes the logical path of "policy-behavior-performance" to analyze the motivation of policy effectiveness. This logic path is used to analyze the internal and external stakeholder behavior, auditor behavior, auditor firm behavior, customer behavior, and government behavior that are affected by the restructuring policy of large-scale accounting firms in China. The changes of auditor's practice quality, internal governance, performance, brand reputation and even the whole auditor industry are affected by the changes of government behavior. The core competitiveness constructs the performance analysis framework at the level of certified public auditor, accounting firm and industry.
In the empirical part of this paper, we adopt the double difference (DID) model. The basic idea is that the policy of transforming large accounting firms into special general partnerships in China creates the differences between the former and the latter on the one hand, and on the other hand creates the differences between the former and the latter at the same time, which is based on the dual differences. In this paper, we select the top 20 accounting firms in the top 100 as the sample, considering the applicability of the double difference model and the availability of data, and select 11 indicators. Quantity is an alternative variable of each dimension of policy effect. At the same time, principal component analysis is used to integrate audit quality, internal governance, performance and brand reputation to construct a comprehensive evaluation function. Time trend of fruit.
The conclusions of this paper are as follows: 1. The restructuring of large-scale accounting firms into special general partnerships has a certain effect on the audit quality and performance of the firms; 2. The restructuring has no significant effect on the internal governance of the firms, which may be due to the fact that during the limited liability partnership period, the interior is a simulated partnership. Operation, making the short-term effect of restructuring is not obvious; 3. restructuring does not have an impact on the brand reputation of the firm, we believe that brand reputation is a cumulative process, and with the deepening of restructuring, the effect of restructuring on brand reputation in the third year has begun to appear, which is also in line with our expectations; 4. restructuring on the firm; The core competitiveness has a positive impact, because the restructuring has led to the improvement of audit quality and firm performance, and this policy effect began to manifest in the second year of restructuring.
The policy and practical suggestions of this paper are as follows: 1. The restructuring of large accounting firms into special general partnership promotes the improvement of audit quality, performance and core competitiveness of accounting firms. Firm restructuring plays a certain role in promoting the core competitiveness of the industry, we can consider the application of special general partnership in law firms, hospitals and other professional service institutions; 3. restructuring is only an external role, accounting firms should grasp this opportunity to improve internal governance, strengthen the supervision of quality of practice, from the inside to the outside. Only by doing so can we grow stronger and bigger.
【学位授予单位】:浙江财经大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F233

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