| 国际“四大”会计师事务所合伙制文化探索 |
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| 引用本文： | 李丹. 国际“四大”会计师事务所合伙制文化探索[J]. 商业研究, 2006, 0(4): 91-94 |
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| 作者姓名： | 李丹 |
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| 作者单位： | 上海海事大学,经济管理学院,上海,200433 |
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| 摘 要： | 合伙制会计师事务所的价值需通过合伙人个体共同创造和维持,合伙人应当如何选择也是目前一个难题。从国际“四大”合伙人变迁探讨国际会计师事务所合伙人文化的不同对其发展的影响,对我国会计师事务所的发展将有所启示。
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| 关 键 词： | 合伙人 合伙人文化 四大会计师事务所 |
| 文章编号： | 1001-148X(2006)04-0082-03 |
| 收稿时间： | 2004-11-30 |
| 修稿时间： | 2004-11-30 |
On Partner Culture of Big Four International Accounting Firm |
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| LI Dan. On Partner Culture of Big Four International Accounting Firm[J]. Commercial Research, 2006, 0(4): 91-94 |
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| Authors: | LI Dan |
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| Affiliation: | School of Economics and Management, Shanghai Maritime University, Shanghai 200433, China |
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| Abstract: | The value of accounting firm in partnership needs individual partner creation and maintenance.And a difficult problem is how to choose the partners.This paper examines the different Big4 partner culture and their effects on the developments of Big4.It raises the suggestions of developing accounting industry in China. |
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| Keywords: | partnership partner culture Big4 |
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