臺灣博碩士論文加值系統

過去審計市場文獻主要針對審計市場集中度做探討，鮮少探討會計師的人力資源供需關係，本研究主要在探討我國會計師人力資源是否供過於求的問題。我國會計師錄取人數自民國90年會計師考試辦法改變後遽增，民國90年到100年10年間會計師錄取人數總共為4230人，約為民國39年至民國90年共51年間的會計師錄取人數。會計師錄取人數大幅的增加，造成會計師服務業的供給面人力資源的大幅增加。而對會計師服務需求面主要是來自於公司委託執行簽證、稅務服務等業務，但因我國產業外移等因素，我國的公司家數成長緩慢，最近10年公司登記家數的成長率僅為2.4%；又公平交易委員會在民國87年認為會計師公會所頒佈的酬金收取的標準違反公平交易法，取消會計師酬金收取標準。在供給遽增、需求增加緩慢；又無酬金下限的市場結構下，導致審計市場的劇烈競爭。本研究以民國90年前後針對會計師人力市場供需做分析；收集會計師市場相關數據後對這些數據採交叉分析及趨勢圖，結果發現我國會計學系畢業人數、會計師考試報名人數和會計師及格人數在民國90年前後皆有顯著差異，會計師的供給是有明顯增加；執業會計師人數民國90年後十年間成長率為28.92%，遠高於公司登記家數成長率的2.4%，這會使每位執業會計師平均所能承接的公司家數下降，這表示會計師人力市場的競爭程度是越來越增加。本研究發現可以讓有意進入會計師業務市場和參加會計師考照的相關人士及主管機關參考。

Past audit market literature focuses audit market concentration do investigate, rarely discussed CPA human resources supply and demand, this study is to investigate whether the oversupply of CPA human resources issues. Taking the number of CPA since 2001 after a dramatic increase in CPA Exam way to change, 2001 to 2011 10 years, CPA for a total of 4230 people taking the number of about 1950 to 2011 a total of 51 years, CPA enrollments. CPA substantial increase enrollments, resulting CPA services supply side of human resources increased significantly. The demand side of the CAP services mainly from the company commissioned, but China's industrial relocation and other factors, China's slow-growing number of companies, the last 10 years the number of registered companies growth rate was 2.4%; And the Fair Trade Commission in 1998 that the remuneration received in violation of fair trade standards, the abolition of CPA remuneration charged the standard. Dramatic increase in the supply, demand increased slowly; nor lower remuneration structure of the market, resulting in fierce competition audit market. In this study, before and after 2001 labor market supply and demand for CPA to do analysis; CPA market-related data collection of these data mining cross analysis and trends, the results showed that the number of graduates Accountancy, CPA passing and CPA exam registration number and the number in the year 2001 after Individually significant differences in the supply of CPA is significantly increased; Number of CPA decade after 2001 growth rate of 28.92%, far higher than the number of registered companies growth rate of 2.4%, which makes each of CPA, the average number of companies that can undertake the decline, which means that competition in the labor market CPA degree is getting increased. The study found that allows businesses wishing to enter the CPA market and participate CPA examination according to relevant persons and authorities for reference.

摘要 I
Abstract II
目錄 IV
圖目錄 V
第一章 緒論 1
第一節、研究背景 1
第二節、研究動機及目的 3
第二章 文獻探討 5
第一節、會計師市場需求 5
第二節、會計師資格及執業規定 7
第三節、會計師業務相關規定 8
第四節、會計師市場相關研究 12
第三章 研究方法 14
第一節、研究架構 14
第二節、研究數據與分析 16
第四章、實證結果 25
第一節、獨立樣本T檢定 25
第二節、會計師供給面分析 27
第三節、會計師需求面分析 31
第四節、會計師供給需求分析 34
第五節、會計師收入面分析 36
第五章 結論與建議 62
第一節、研究結論與建議 62
參考文獻 64
一、中文文獻 64
二、英文文獻 65

中文部分：
公司法
證券交易法
會計師法
所得稅法
台灣省會計師公會網站
財政部委託會計師查核金融機構辦法
李啟華(2001)。新舊會計師考試制度比較之分析性研究。國立台北大學會計研究所論文。
林孝倫、林嬋娟(2013)。臺灣審計研究之回顧與前瞻。會計審計論叢第3卷第一期 p1-47。
張文瀞、吳幸螢(2005)。品牌聲譽、產業專業化與審計人員市場佔有率關聯性：取消審計公費下限分析。會計評論第40期 p91-118。
梁榮輝、粘元馨(2008)。華人經濟研究第六卷第一期。
許恩得(2004)。規定審計公費下限之研究。國立台灣大學會計學研究所博士論文。

英文部分：
Craswell, A. T., J. R. Francis, and S. L. Taylor, 1995, “Auditor brand mereputation and industry specialization, “ Journal of Accounting and conomics(December): 297-322.
Dopuch, N., and D. Simunic, 1982, “ The Competition in Auditing: An Assessment, “ Fourth Symposium on auditing Research, Urbana: University of Illinois : 07-459.
Francis, J. R. and E. R. Wilson, 1988, “ Auditor Change: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation, “ TheAccounting Review (October): 663-682.
Francis, J. R., 1984, “ The Effect of Audit Firm Size on Audit Prices: A StudyJournal of Accounting and Economics (August ):133-151.
Simunic, D., 1980 , “The Pricing of Audit Services: Theory and Evidence. “Journal of Accounting Research (Spring): 161-190.
Wallace, W. 1980. The Economic Role of the Audit in Free and Regulated Market, Touche Ross & Co. Aid to Education Program,New York, NY.
Wallace, W. 1987. The economic role of the audit in free and regulated market: A review, Research in Accounting Regulation 1: 7-34.
Zeff, S. A. and R. L. Fossum, 1967, “ An Analysis of Large Audit Clients,The Accounting Review (April): 298-320.