合伙文化与我国会计师事务所改革——经验证据与分析

研究我国合伙制会计师事务所及会计师事务所体制改革问题,必然要研究合伙文化,我国的传统合伙文化是否适合合伙制会计师事务所?对此有不同认识,本文通过调查研究及对我国的传统文化的定性与定量分析, 认为我国发展合伙制会计师事务所具有一定的合伙文化基础。

Partnership Culture and Accounting Firm Reform in China

When we probe into reform problems about partnership accounting firms and accounting firm system, it is necessary to investigate partnership culture as well as whether our traditional culture is appropriate for partnership accounting firms. After investigation and some empirical and quantitative analyses, this paper comes to the conclusion that accounting firms in China have certain partnership culture bases.