| 组织文化:会计师事务所质量控制的新视角 |
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| 引用本文： | 邹照菊,廖洪.组织文化:会计师事务所质量控制的新视角[J].财会通讯,2007(8). |
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| 作者姓名： | 邹照菊 廖洪 |
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| 作者单位： | 武汉大学经济与管理学院 武汉大学经济与管理学院 湖北武汉 湖北武汉 |
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| 摘 要： | 会计师事务所文化是联结会计师事务所人力资本和各项质量控制制度的一种机制,该机制的有效发挥将最终体现为会计师事务所整体执业质量的提高。基于新审计准则关于“会计师事务所应当建立以质量为导向的内部文化“的规定,本文探讨了会计师事务所组织文化对会计师事务所质量控制制度的建立、实施的影响及相互作用机理,并提出了培育质量导向的会计师事务所文化的若干建议。
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| 关 键 词： | 组织文化 质量控制 质量导向 |
Organizational Culture: A New Viewpoint of Operation Quality Control in Public Accounting Firms |
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| Zou Zhaoju Liao Hong.Organizational Culture: A New Viewpoint of Operation Quality Control in Public Accounting Firms[J].Communication of Finance and Accounting,2007(8). |
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| Authors: | Zou Zhaoju Liao Hong |
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| Abstract: | The organizational culture of public accounting firms is a kind of mechanism which links human resources with all kinds of systems of operation quality control in public accounting firms.If it works well,the whole operation quality will be improved greatly.Based on the regulations in new auditing standards that "every public accounting firms should foster quality-oriented culture",this paper analyses that how the organizational culture affects the constitution and implementation of systems of operation quality and the function mechanism between the organizational culture and the systems of quality control.At last,it provides some advices on how to foster quality-oriented culture. |
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| Keywords: | Organizational Culture Quality Control Quality-oriented |
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