Research On The Cultural Construction Of Accounting Firms Under The Background Of Partnership

In succession at the end of the last century,the international big accounting firms in our country,set up a joint venture firm,due to the introduction of foreign capital,the Chinese government gave them strong discriminatory policies to support,one of the most representative international "big four" to take this opportunity to use their good reputation,crowding out most of the audit service market in our country,but in the our country accounting firm structure is small and medium-sized majority,large firm scale is small,low-cost vicious competition and disorderly competition,almost no ability to compete with the expanding of international accounting company.In 2013,the Chinese certified public accountants industry of large and medium-sized firm fully into special ordinary partnership organization reform is completed,the development of the accounting firm which open a new chapter,after the implementation of the partnership,however,the firm's internal management efficiency down instead,some firms are even thus has affected the income,the important reason is that firm ruins of transition is not complete,many firms is formal partnership,a partner on the value orientation and management idea is not really "partnership",particularly in terms of the partnership culture construction lag.In this paper,based on the theory of organizational culture,in the socialism with Chinese characteristics under the background of market economy,use the normative research such as theoretical analysis,deductive and inductive method to study the problems in the cultural construction of the firm.First of all partnership culture research results at home and abroad were reviewed,mainly compare the narrative and research achievements of our country's cultural background is the most close to Hong Kong and Taiwan,this is a thesis research background.Secondly this paper,the theoretical support to build and the research objects,the characteristics and structure of the partnership culture.In specific research background and laid a theoretical foundation under the premise of this partnership culture,namely partnership culture for the significance of partnership in the context of office development.On this basis,combining with the condition of our country,traditional cultural thoughts,as well as the relevant culture theory,analysis the problems faced by the current accounting firm partnership culture construction,explore the cause of the problem,and then from the Angle of culture,put forward the countermeasures to solve the problem and finally draw the conclusion of this paper.Due to the cultural research is relatively abstract,is not easy to use mathematical model to discuss,therefore,this paper use the way the words more.The significance of this paper is,through the partnership accounting firm in partnership culture construction under the background of research,discussion from three different aspects: accounting transaction in partnership culture construction problems,and tries to put forward an accounting firm by strengthening its management,and inherit the outstanding traditional culture and industry association supports a three-pronged countermeasures to solve the problem of partnership culture construction.Hope for our country under the background of accounting affairs in partnership problems in the cultural construction of the firm provide a solution to form a partnership culture construction to promote the development of accounting firm good situation.At the same time,further enrich the accounting firm partnership culture construction research,under the background of ascending partnership accounting firm of the construction of the internal culture level,make the accounting firms to expand the scale of operation at the same time also provide support for the construction of the socialist market economy in our country,improve the certified public accountants industry for the national economic construction service ability.