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会计师事务所在发展过程中会出现合伙人数量增大与资源增长的错位,由此对自行培养合伙人的内生性增长模式提出挑战。通过合并吸收合伙人可以弥补事务所发展与资源的错位,但将面临文化融合与制度统一的课题,跨地域发展和业务多元化,尤其业务多元化会对事务所原有的合伙文化造成冲击。为了保持合伙文化与制度的统一,分立有时候也会作为解决分歧的最后手段,也注定会与合并一同成为事务所做强做大过程中的必要选择。
In the course of the development of accounting firms, there will be a shift in the number of partners and resource growth, thus challenging the way to cultivate the endogenous growth pattern of partners. Partners in mergers and acquisitions can make up for the dislocation of the firm’s development and resources. However, it will face the issue of unification of cultural integration and system, cross-regional development and business diversification. In particular, business diversification will impact on the firm’s original partnership culture. In order to maintain the unity of the partnership culture and the system, the separation may sometimes be used as the last resort to resolve the differences and is also bound to be the necessary choice for the firm to become bigger and bigger along with the merger.