Research On The Problems And Countermeasures Of Accounting Firm Culture Constructio

At present,after decades of development,the Chinese CPA industry has undergone various internal integrations,resulting in a number of large-scale firms,but our country’s firms have not exceeded the expected demand in terms of practice quality and service capacity building.Many problems exist in the firm culture construction,cause phenomenon of irregularities in the practice of certified public accountants.The culture of certified public accounting firms in the new era is a set of values and concepts generated and accumulated in the minds of firm employees in the continuous development,which is the existence of firm competitiveness.To learn the situation of firm culture construction,this paper uses the method of theoretical analysis,questionnaire research and case study.Define the accounting firm culture and the basic concept of firm culture,and construct the basic framework of the firm’s cultural construction according to the four-level theory of organizational culture,then divide the construction into spiritual,institutional,behavioral and material culture construction.Firstly,we introduce the background of the basic situation as well as the organization structure of the firm.Then,introduce the firm’s understanding of organizational development,as well as cultural construction.The article also analyzes the problems of cultural construction and analyzes the reasons.Finally,the article give some advice of the problems of firm culture construction based on the four aspects of firm culture construction...