作为市场经济中的独立经营主体,会计师事务所希望通过合并取得更好的经营业绩;同时,作为会计信息的重要鉴证机构,会计师事务所还肩负着向社会公众提供高质量的审计服务、提高会计信息可信度和决策有用性的厚望。而这些都与会计师事务所的生产效率密切相关,也就是相同审 As independent management entities in the market economy, accounting firms hope to achieve better operating performance through mergers. Meanwhile, as an important forensic agency for accounting information, accounting firms also shoulder the responsibility of providing high-quality auditing services to the public and raising the level of accounting Confidence in information and the usefulness of decision-making. And these are closely related to the accounting firm’s production efficiency, which is the same trial