中国“狼企文化”探析

On Chinese "Wolf Quality Enterprise Culture"

以狼性的挖掘和升华来表达企业文化是一种仿生学企业文化建设模式。华为公司倡导狼性企业精神,七匹狼公司以狼性塑造品牌个性,联想集团以狼性重塑企业文化,体现了狼文化在中国企业发展中丰富的实践内涵,是当代中国企业文化建设中的重要创新。

The main reason for the auditing collusion is that it involves three parties consisting of principal, auditor and manager in auditing practice. Because of information asymmetrical and moral hazards, it is possible that the agents bribe the auditors for collusion, the principal must decide whether or not to allow collusion. Either allowing or deterring collusion is costly, but an analysis and reasoning an optimal scope of allowing or deterring collusion is offered to provide reference for the principal policy maker.