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中国有956万会计人员,分别分布在500多万个不同规模的法人单位从事会计与财务工作。文章分析了企业的规模与企业所需要的会计人员数量的关系。通过对深圳证券市场436家上市公司的统计和分析,证明了企业规模与会计人员数量之间存在正的相关关系,并建立了企业的规模与企业所需要的会计人员数量的多元回归模型。该模型可用作对上市公司所需要会计人员数量的预测。同时,也可为其他类型法人单位预测所需要的会计人员数量提供一种思路。
There are 9.56 million accounting personnel in China, which are distributed in more than 5 million corporate units of different sizes engaged in accounting and finance. The article analyzes the relationship between the size of an enterprise and the number of accountants required by the enterprise. Through the statistics and analysis of 436 listed companies in Shenzhen stock market, it proves that there is a positive correlation between the size of enterprises and the number of accountants, and establishes a multiple regression model between the size of enterprises and the number of accountants needed by enterprises. The model can be used as a forecast of the number of accountants required by a listed company. At the same time, but also for other types of corporate units to predict the number of accounting personnel needed to provide an idea.