Abstract: As an important part of enterprise internal governance, organizational form can affect the efficiency of key resources in enterprises. By comparing the operating efficiency of top 100 accounting firms and asset appraisal institutions, we find that the efficiency of auditor industry is obviously higher than that of appraiser. This gap is mainly due to the partnership system and company system adopted by two types of institutions with securities business qualification. Furthermore，through dividing the two types of institutional resource input into financial and human resource calculation, it is found that the efficiency of the two types of institutions comes from the input of human resources, and the efficiency of human resource utilization of accounting firms (partnership) is higher than that of evaluation institutions (company system), while the scale efficiency of financial resources of evaluation institutions is obviously higher. The research shows that the nature of “capital cooperation” and “human cooperation” of organizational form has certain consistency with the key resources in the enterprise. The conflict leads to the failure of effective operation and the improvement of efficiency by matching each other. At the same time, the human resource-based professional service enterprises should adopt the form of partnership organization to realize the reality. However, the transformation of the organizational form of professional service enterprises needs to be carried out step by step to prevent the transformation process from being “bigger” rather than “stronger”.

Key words: organization form, DEA, professional service enterprises, efficiency