中国传统文化与中国本土会计师事务所文化的结合

中国传统文化是我们国家的立国之本,影响着我们整个民族的生存和发展,我们在任何时候都不能忘记我们的中国传统文化。文章从中国的传统文化,儒家思想出发,在本土会计师事务所不断出现问题的背景下,逐步建立行之有效的会计师事务所文化,最终达到道家的无为而治,实现事务所的快速平稳发展。

如何培育健康的会计师事务所文化

一、提炼事务所的核心价值观核心价值观是事务所一切决策和行动的根本前提，是事务所文化的灵魂。事务所成功最重要的因素就是忠实地遵循了这些核心价值观。如果违反这些核心理念，就必须加以改变。

Correlation of Leadership Style and Culture Type for Public Accounting

Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the success of organizations indicated with sustained profits, performance indicators and high financial returns are achieved using superior leadership. This research evaluates the impact leadership style has on culture within an organisation. This research uses two well-used surveys to find the link between an organisation＇s leadership style and culture within an accounting firm. Results indicate that the local accounting fn＇m has a dominant leadership style of Democratic and a dominant culture of Hierarchy followed closely by Market. Further work is needed to identify if these styles persist in other accounting firms.

吉林省会计中介服务业发展问题研究

吉林省会计中介服务业为维护吉林省市场经济秩序、监督经济信息质量、促进经济健康运行发挥了重要的作用,但与国内发达省市相比,在规模、服务质量、效益等方面还存在着很大差距。由于吉林省经济发展水平较低、会计中介执业人员整体素质不高、人才流失严重、业务市场单一等因素的制约,会计中介服务业发展较慢。要实现吉林省会计中介服务业的跨越式发展,必须培育和建设和谐的事务所文化,以吸引和留住人才;推进事务所实行业务多元化战略;坚持会计职业道德教育,加强行业监管和自律;明确市场定位,完善事务所内部治理结构。