| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 97 === Taiwain’s company 97% according to the cost and the benefit, accounts and tax administration the bookkeeper handle.This research study bookkeeper-system whether have to the results,better front side influence. The research findings are as follows：
This research has been conducted by the method of questionnaires from the staffs in accounting and tax agent and t-test as well as one-way ANOVA to look in the goal, and to capture the influences of legal business from accounting and tax agent upon the sexes, ages, working years of working staffs, and year of the firms open, sizes of scale and organizational types of clients.
Firstly, according to the goal of this research, by using t-test to analyze individual values of variances and median of the data form legal business of accounting and tax agent shows there would be no any positive influence on revenues from legal business, numbers of clients, sales pricing, and client maintenance rate in accounting and tax agent from questionnaires people after Accountant Act has been put into effect.
Secondly, the influence from the sexes, ages, and working years of the staffs as well as year of the accounting and tax agent open has not reached the confident level, which shows it is consistent with personal characteristics above.
Thirdly, corporate registration business among the quantitative analysis in accounting and tax agent has reached the confident level. After adopting multiple comparative examinations and we found it failed the examination, which shows number of staffs has no any obvious difference on influence of their business.
Fourthly, among all quantitative analysis of clients of accounting and tax agent, we discovered that corporate registration business, taxation affair business and accounting affair business have reached the confident level. After having multiple comparative examinations, corporate registration business, and accounting affair business have failed the examination, and the result from corporate registration business, taxation affair business, tax consultation business indicated the influence on “more than 101 firms” has been greater than it on “between 31 and 50 firms”
Fifthly, among all organizational types analysis, corporate registration business, taxation affair business, tax consultation business, corporate registration business have reached the confident level. After having multiple comparative examinations, they all failed the examination, which shows no obvious difference on influence of their business.
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