摘要
2007年6月，中注协发布和实施《关于推动事务所做大做强的意见》、《事务所内部治理指南》，全面启动事务所做大做强战略，并积极支持各地事务所在做大做强中的有益实践。在此背景下，会计师事务所规模化发展问题与规模化能否提供保证会计信息质量就成为值得探讨的问题。这对缓解我国事务所生存和发展的巨大压力，参与国际竞争，推动整个行业的发展和壮大都有着重要的意义。
本文从事务所规模和会计信息质量的相关理论入手，接着通过实证分析了会计师事务所规模与会计信息质量的关系，实证研究通过描述性统计、相关性分析及多元回归分析对收集的2010年沪市食品类上市公司的100个样本进行了统计检验。结果表明规模大的会计师事务所能够提供更有效会计信息质量，证实了会计师事务所规模化有利于提供高信息质量；然后对我国会计师事务所规模化发展与会计信息质量现状进行了研究；最后，结合我国会计师事务所规模化发展和会计信息质量现状中存在的问题，提出了相关的政策建议。
关键词：规模经济 事务所规模化 会计信息质量
Abstract
In June 2007, publication and implementation of note association “about promoting firm do strong opinion”, “the firm internal management guide, comprehensive and start firm strategy, and actively support in all affairs and good in practice. In this context, the accounting firm scale development and scale can provide guarantee the quality of accounting information will become worthy of discussion. This to ease the our country firm survival and development of the huge pressure, to participate in the international competition, promote the development and expansion of the industry is of great significance.
This paper, from the firm scale and the quality of accounting information theory of related, then through empirical analysis the accountant firm scale and the quality of accounting information, the relation between the empirical research through the descriptive statistics, the correlation analysis and multiple regression analysis of Shanghai in 2010 to collect food of the listed company of 100 sample statistic test. The results show that large public accounting firm to provide more effective accounting information quality, confirmed that the public accounting firm to provide high quality information scale; And then to our country accountant firm scale of development and the quality of accounting information the research on current situation; Finally, with China’s accounting firm scale of development and the quality of accounting information in the current existing problems and puts forward related Suggestions.
KEY WORDS:Economics of scale Accounting firms’scale-development Quality of Accounting Information
目录
（四）完善法律制度，加大对注册会计师违规行为的惩罚力度. 12
