中文摘要：

选取44家具有证券从业资格的会计师事务所作为决策单元，以其2012年的数据作为样本，运用DEA的CCRkg型、BCC模型对运营效率进行了评价和分析。研究发现，我国会计师事务所的整体运营效率较高；在规模效率无效的会计师事务所中，绝大部分事务所的规模效益处于递增状态；技术效率无效的会计师事务所在设立分所数量和合伙人数量两项投入方面存在冗余，在审计收入和审计收入增长率两项产出方面存在不足。利用交叉效率模型对评价结果进行优化后可以发现，国际四大会计师事务所整体来看还是优于本土所，但有被立信、瑞华等大型本土所赶超的迹象。以上结果表明，大中型会计师事务所通过合并的方式扩大规模，可以有效地提高自身的运营效率。

英文摘要：

This thesis defines and analyzes the efficiencies of 44 listed CPA firms in China, using the public data in 2012. By lever- aging the Data Envelopment Analysis approach, we evaluate and analyze the technical efficiencies of those firms （called decision-making units, DMUs） with the CCR model and BCC model. We find that the overall efficiency of China＇s public accounting fLrms is at a high lev- d; most of those scale inefficient firms exhibit an increasing return-to--scale,while those technical inefficient finns generally have excessive inputs in the number of their branches and partners, but deficient outputs in the audit revenues and the annual growth of the audit revenues. By cross efficiency model,we optimize the result and find that although the ＂Big Four＂ firms have better performance than local fL,＇ms in general, but the latters, BDO and Ruihua as two representative examples, are catching up. This proves that at this stage, most medium-size and large-size firms could improve their operational efficiencies by means of mergers.