應用層級分析法於顧客評選會計師事務所關鍵因素之探討-以新竹市中小企業為例

Abstract

台灣中小企業在經濟發展過程中，對國家經濟與社會的安定扮演舉足輕重的角色。中小企業往往為募集資金、降低成本及提升企業價值，需借重適合的專業會計人員提供其財務諮詢與稅務服務，故在會計師事務所選擇上，漸為企業經營管理上所重視，會計師選擇更已成為提高企業競爭力及重要決策時考量因素之一。

本研究以探討新竹市中小企業在選擇會計師事務所服務時，所考量的關鍵因素為何，各大會計師事務所通常將發展專業化設定為其生存的關鍵要素。許多學術研究顯示，台灣中小企業之營運方式及組織結構與大型企業不同，提供服務者也主要為中小型之會計師事務所，故本研究透過相關文獻探討、產學界專家意見訪談彙整出評選因子，再利用層級分析法（Analytical Hierarchy Process： AHP）為分析工具，得出各考量因素之重要性排序，提供以中小企業服務為主之會計師事務所或相關從業人員，作為服務之提昇與擬定競爭策略時之參考。

The small and medium-sized enterprises play an essential role in Taiwan’s social and economic development. To enhance optimal financial plans, cost control and business core value, the small and medium-sized enterprises (SMEs) will require reliable CPA’s/accountant’s proficiency and service on financial consulting and tax planning. Therefore, offering valuable financial suggestions and comprehensive tax services becomes a key factor while SME owners and accounting managers are considering an Accounting firm’s overall value. Moreover, a reliable CPA will help SMEs to improve business competitiveness and provide precise accounting information for business owners to make major operating decisions. This research focuses on the key factors of which SMEs in Hsinchu City would consider, and the Big Four accounting firms usually take professionalism developing as their perpetual operation root cause. Many academic researches have shown that the operating mode and business structure of SMEs in Taiwan are different from those of bigger enterprises, so my research will analyze the priority of the main factors through Analytical Hierarchy Process (AHP) referencing related academic reports, essays and interviews of SME owners and professional accounting scholars. The research result can be a useful reference for CPA firms and accounts to improve service standards and provide competitive business strategies or suggestions for SMEs in Taiwan.