论文部分内容阅读
合伙文化建设已成为会计师事务所内部治理中一项重要的内容。2007年5月26日,中国注册会计师协会发布了《会计师事务所内部治理指南》,其中第八章合伙文化建设阐述了合伙文化的意义、概念、要素以及如何通过董事会及其成员和高级管理人员的带头垂范和制度与机制建设,获得全体员工的充分认同和积极实践以形成合伙文化。本文首先分析了合伙文化的精髓是信任,然后从会计师事务所性质及其环境角度阐述了信任文化的主导性,最后在借鉴信任理论基础上提出如何构建、维护与增进事务所信任文化。
The construction of partnership culture has become an important part of the internal governance of accounting firms. On May 26, 2007, the Chinese Institute of Certified Public Accountants issued the “Guidelines for the Internal Governance of Certified Public Accountants”. The Chapter VIII, “Building a Partnership Culture,” elaborates on the meaning, concept, and elements of a partnership culture and how the board, its members and senior management Take the lead in drafting and system and mechanism building, access to all employees fully recognized and actively practice to form a partnership culture. This paper first analyzes the essence of partnership culture is trust, and then expounds the dominant of trust culture from the nature of accounting firm and its environment. Finally, based on the reference of trust theory, it puts forward how to build, maintain and enhance trust culture of firm.