On The Accounting Firm Partner Of The Construction Of Culture

Since the restoration of Independent audit system in china, Accounting Firms has gone through 20 years of history. There is a very good development of CPA(Certified Public Accountant)。but there are some issues emerged in the development process especially the event of Accounting Firms lack of honesty are frequently in recent years, it's lead to the construction of partnership cultural of the Accounting Firms which bearing elements of honest Was put on the schedule, and build the harmonious partnership cultural is the key to make the Accounting Firms of our country become stronger. The Accounting Finns is the typical intelligence organization, it's need to congregate CPA's intelligence to accomplish every case. If there is not a good partnership cultural, CPA's intelligence can not to be accomplishes and it will reduce the efficiency of Accounting Finns. Contrary to it, the excellent partnership culture can save the energy of the Accounting Firms and improve the social status of Accounting Firms,enhance the core competitiveness and increase market share of Accounting Firms, to make Accounting Firms in an invincible position in the market competition.This thesis uses the research methods of international comparison, summarize history, theoretical analysis and surveys and studies. First, understand the meaning and significance of Accounting Fims'partnership cultural, it is the group values which default and respect by everyone, it is collective culture which can accelerate strength and stimulate the intellectual of the team which can not reflect in one person. Then, introduce the situation and characteristics of four Accounting Firms of international and the revelation of that is:The building of Accounting Firms'partnership culture should in order to collective values as the core, Adapt to the changing times and has its own distinct characteristics, people-oriented and reflects the characteristics fully of CPA. Finally, Recalling the building process of Accounting Firms'partnership culture in my country, summarize the problem of the building process of Accounting Firms'partnership culture from Government, Institute of Accountants, Accounting Firms and CPA. put forward some suggestion to solve the problem, The foregoing have all been included in the proposals:Government should Strengthen the supervision of building the Accounting Finns'honest of Accountants should do a good job of the Coordination in this process, Accounting Firms should Stress the elements of partnership culture in the construction period and Operation period, CPA should improve their professional skills and ethical standards, to accelerate the building of Accounting Firms'partnership culture by upgrade the quality of their own.