会计师事务所是高风险的服务行业,面临追求自身利益和社会公众利益的两难境地。风险管理在一定程度上决定着审计质量,而风险管理的首要工作就是要进行签约风险管理。如何在业务承接阶段识别、评估客户风险并做出相应的风险应对,本文将先进的数据包络分析方法运用到此领域,为会计师事务所的风险管理提供一定的思路。 Accounting firms are high-risk service industries that face the dilemma of pursuing their own interests and the public interest. Risk management to a certain extent, determines the quality of audit, and risk management is the primary task of contractual risk management. How to identify and assess customer risk in business acceptance stage and make corresponding risk response, this article applies advanced data envelopment analysis method to this field, and provides some ideas for the risk management of accounting firm.