会计师事务所合伙文化的建设目标

The Targets of Accounting Firms' Partnership Culture

合伙制是国际上会计师事务所发展的一种主流形式,其特定组织结构所形成的特殊文化即会计师事务所的"合伙文化"。文章首先介绍了国际"四大"会计师事务所合伙文化的建设情况,分析了判断合伙文化优劣的标准,然后分析合伙制会计师事务所所处的环境对合伙文化的影响,包括我国社会文化(传统文化和社会主义文化)对合伙文化的影响、我国法律对合伙文化的影响、事务所面对的市场环境对合伙文化的影响,最后提出会计师事务所合伙文化建设的目标,即树立和谐发展的文化、树立以人为本的文化。

Partnership is the main orginazation measure of international Accounting Firms, which the partnership culture origined on. This article introduces the partnership culture of＂ big four＂ and analysis the standards of partnership culture at first, then explores the influence of environment which the partnership firms face, including our social cultural effect and our law＇ s effect to partnership culture （ traditional culture and socialism culture） and the effect of market environment which firms face to partnership culture. At last the partnership firms should realize the targets which partnership culture may be harmonious development and people oriented.