The Name Of The Accounting Firm,the Competitiveness Of Human Resources And The Performance Of Business

The enterprise culture is the soul of the enterprise,it is the spiritual wealth generated in the enterprise production and operation activities,it is the inexhaustible driving force for the development of the enterprise.Corporate culture contains a wealth of content that is at the heart of the enterprise's values.The name of the accounting firm is a distinct manifestation of its corporate culture.The relationship between the firm's name and the firm's performance is a relatively new one.This article attempts through the analysis of the cultural connotation of naming,test named as the carrier of enterprise culture,whether for whether to affect firm performance,and look for naming mechanism and the impact on the performance of the path.This paper according to the theory of resource dependence theory,social environment and cultural heterogeneity theory as the theoretical basis of the firm named the key words in normative analysis,to distinguish the different key words reflect the characteristics of different cultural values.Model,secondly,the paper constructed the firm's performance through the analysis of the named feature set as explained variable,and combined with firm human resource competitiveness as interactive as another variable;Again,in this paper,through regression analysis to verify whether different nominal characteristics on firm's human resources competitiveness to strengthen or weaken the effect on business performance.Finally,we further support the conclusion of the empirical study by exploring the case of two accounting firms.The main findings of this study include:(1)in the industry of certified public accountants audit,accounting firm named can reflect its corporate culture to some extent,and by influencing the internal staff and external clients,eventually impact on firm's business performance.Its main middle path is the competitiveness of human resources;(2)the name of the accounting firm contains the characteristics of traditional Chinese cultural values that can significantly enhance the impact of human resource competitiveness on performance;(3)in the name of the accounting firm,the influence of the industry's cultural characteristics on the quality of the business can significantly strengthen the competitiveness of human resources.(4)not having typical administrative region characteristics in the name of the accounting firm can significantly strengthen the influence of human resources on business income.