臺灣博碩士論文加值系統

現今多數企業經營者基於永續經營及成長的理念下,為了提升企業獲利與發展延續,會藉由多元化經營方式以達到企業生存與成長，會計事務所也是如此，本研究探討台灣會計事務所在提供多元服務下，是否具有範疇經濟(SCOPE)效果?而後在分析具有範疇經濟(SCOPE)效果下台灣會計事務所發展之趨勢。
本研究採取超越對數成本函數模型將薪資視為投入，收入視為產出，估算範疇經濟(SCOPE)值，探討民國93年至民國105年台灣會計事務所範疇經濟(SCOPE)之效果。研究結果顯示:台灣會計師事務所產業在民國93年至民國105年，各年度皆具範疇經濟效果且具顯著性，也具逐漸發展之趨勢；在各項職業收入中，以財務簽證收入為佔總比利最多，表示會計師事務所業務主要為財務簽證；當管理顧問收入佔總收入之比例有增加時，SCOPE值有上升之趨勢，表示會計師事務所在管理顧問業務增加時能使會計師事務所能享有較多的範疇經濟效益。

In Nowadays, most business operators are based on the concept of sustainable operation and growth. In order to enhance the profitability and development of the company, we will diversify our business to achieve survival and growth. The same is true for accounting firms. This paper explores whether Taiwan accounting firms have a category economy and explore the trend of regional economy development under the provision of diversified services?
In this study, we use the trans-log cost function model to treat salary as input, income as output, and estimate the category economy (SCOPE) value, and explore the effect of Taiwan's accounting firm category economy (SCOPE) from Republic of China 93 to 105 years. The research results show that the accounting firm's industry in the Republic of China from 93 to 105 years of the Republic of China has a regional economic effect and is significant and has a gradual development trend. Among the various professional incomes, financial visa income is used. The total profit is the largest, indicating that the accounting firm's business is mainly financial visas; when the proportion of management consultants' revenue to total revenue has increased, the SCOPE value has an upward trend, indicating that accounting firms can enable accounting firms when management consulting business increases. Can enjoy more economic benefits.

摘要 I
ABSTRACT II
目錄 III
表目錄 IV
圖目錄 V
第壹章、緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究架構 3
第四節 研究流程 4
第貳章、文獻探討 5
第一節 超越對數成本函數法 5
第二節 範疇經濟 6
第參章、研究方法 7
第一節 理論模型 7
第二節 資料來源與變數定義 9
第三節 實證模型 12
第四節 敘述性統計 13
第肆章、實證結果分析 15
第一節 成本函數估計結果 15
第二節 SCOPE估計結果 22
第三節 各項收入與範疇經濟之關聯性 23
第伍章、研究結論與限制 25
第一節 研究結論 25
第二節 研究限制與建議 25
參考文獻 27

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