合伙制背景下会计事务所文化建设问题研究-工商管理专业论文.docxVIP

苴都经溘贸易太堂亟±堂僮j佥塞 苴都经溘贸易太堂亟±堂僮j佥塞 金丛制登基王会让蔓釜压塞化建设间壁班窀 A BSTRACT In succession at the end of the Iast century；the internatjonal big accounting f．rms in our countrV；set up a joint venture firm，due to the introduction of fbreign capitaI，the Chinese goVernment gaVe them strong discriminatory poIicies to support，one of the most representatiVe internatiOnaI ”big four¨ to take this oppOrtunity t0 use their 900d reputation，crowding Out most of the audit serVice market in 0ur country，but in the our country accounting firm structure is sma¨and medium-sized majority，Iarge firm scaIe is smaII， Iow—cost vicious competition and disorderIy competition，aImost no abiIity to compete with the expanding of InternationaI accounting cOmpany：In 2013，the Chinese certified pub¨c accountants industry of Iarge and medium—sized firm fu¨y into speciaI ordinary partnership organization reform is conlpleted， the deVelopment of the accounting firm which 0pen a new chapte‘after the impIementation of the partnership， howeVe r，the firm’s internaI management e仟-ciency down instead，some firms are eVen thus has a仟ected the income，the important reason is that firm ruins of transition is not complete，many firms is formaI partnership，a partner on the VaIue orientation and management idea is not rea¨y”partnership¨，partjcuIarIy in terms of the partnership cuIture construction Iag． In this paper，based on the theory of o喀anizationaI cuIture，in the socialism with Chinese characteristics under the background of market economy，use the normatiVe research such as theoreticaI anaIysis， deductive and inductiVe method to study the probIems in the cuIturaI construction of the firm．First of a¨partnership cuIture research resuIts at home and abroad were reviewed，mainIy compare the narratiVe and research achievements of our country‘s cuIturaI background is the most cIose to Hong Kong and Taiwan，this is a thesis research background．SecondIy this pape r，the theoreticaI