The Culture Of Partnership In Accounting Firms

The culture of partnership is the specific culture in accounting firms (which will read as PCAF as follow). PCAF is the customs and beliefs, which have been constantly merging in the long-term operating practice, and are widely accepted by all the members in the partnership organization. It will be changed according to the alteration of the partnership organization, and finally become their significant characteristic.PCAF is a branch of culture, corporation culture and partnership culture are included in enterprise culture, as a matter of fact, which is a part of organization culture by Chinese standard in culture study. Therefore, PCAF has the following characteristics: the entities of dominant and recessive characteristics, profit and value , commonness and individuality, non-mandatory and mandatory, stability and flexibility. The structure of PCAF is: top layer, which means partnership behavior culture; middle level, which means system culture; inner layer, which means spiritual culture.PCAF plays a key role in promoting the system of partnership in the field of CPA, which is reflected in the following three aspects: firstly, PCAF is the lubricant for the transformation of mandatory system; secondly, PCAF is the promotion for the inner management in accounting firm; thirdly, PCAF solves the problem, which is brought by the enlargement of the accounting firm.On the basis of understanding and analyzing the meanings, characters and structure and importance of PCAF to the accounting firm, the writer discussed the construction of PCAF. At the first place, the standard in the judging PCAF is objective, and in the stage of current development, legal liability and environment of surviving for accounting firm, in our country, are unique. This lead to the unique objective in forming PCAF, including personality, "people first", establishing the authority of the system. At the second place, distinguishing the obstacles in the process of construction is an important task, the obstacles are unadaption happened when the market economic come across with the traditional culture, Chinese special background of the "Partnership System", the development stage of partnership accounting firm, the misunderstanding of recognizing the partnership culture, the driven of the running commercial operation, the culture harmonization difficulty in merging different accounting firms, the characters of culture itself, the difficulty in managing knowledge However, there are two factors that are positive to PCAF, the positive factors of traditional culture, and the culture that is adapted with market economic in present China, such as the mind of "HeHe", "Xiu Ji...