科研管理

科研管理 ›› 2018, Vol. 39 ›› Issue (11): 146-157.

• 论文 • 上一篇    下一篇

会计师事务所全面质量管理与绩效关系SD研究

陈可嘉,闫晓梅,杨淑琴   

  1. 福州大学经济与管理学院，福建 福州350108
  • 收稿日期:2015-09-02 修回日期:2018-01-12 出版日期:2018-11-20 发布日期:2018-11-26
  • 通讯作者: 陈可嘉
  • 基金资助:
    国家自然科学基金项目（71601050，2017-2019）。

The relationship between TQM and performance of CPA firms based on SD

Chen Kejia, Yan Xiaomei, Yang Shuqin   

  1. School of Economics and Management, Fuzhou University, Fuzhou 350108, Fujian, China
  • Received:2015-09-02 Revised:2018-01-12 Online:2018-11-20 Published:2018-11-26

摘要： 全面质量管理（TQM）的实施能够促进企业绩效提升。本文根据中国质量奖标准，确定了会计师事务所TQM六要素，通过建立会计师事务所TQM与绩效关系的系统动力学（SD）模型，仿真模拟会计师事务所TQM各要素对其绩效的影响。仿真结果表明：会计师事务所当前的TQM水平与其绩效正相关；TQM的实施效果具有一定的滞后性，在短期内对绩效的促进作用不明显；在TQM六要素中，对会计师事务所绩效影响较显著的是“领导能力”、“战略规划”、“信息分析”和“人力资源管理”。

关键词: 会计师事务所, 全面质量管理（TQM）, 事务所绩效, 系统动力学（SD）

Abstract: The implementation of total quality management (TQM) can promote business performance. According to the standard of China Quality Award, this paper identifies the six elements of Total Quality Management (TQM) in CPA firms. By establishing the system dynamics (SD) model of relationship between TQM and performance of CPA firms, the influences of TQM elements on the firm performance are simulated. The simulation results show that: The simulation results show that: the current TQM level of CPA firm is positively related to its performance; the implementation effect of TQM is lagging behind and the promotion effect on performance is not obvious in the short term; among the six elements of TQM, "leadership", "strategic planning", "information analysis" and "human resource management" have more significant impacts on a CPA firm performance.

Key words: CPA firms, TQM, CPA firms&rsquo, performance, SD