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在合伙文化研究中,往往把合伙文化与合伙制度混为一谈,分不清二者在合伙会计师事务所中的地位和作用。我们可以把合伙文化分成三个层次:合伙物质文化、合伙制度文化和合伙精神文化。这种从广义角度界定的合伙文化,无疑把合伙制度包含在内,即合伙制度也是一种合伙文化。但如果我们从狭义角度研究合伙文化,合伙制度只是合伙文化的载体。进一步讲,把合伙文化作为一种新的管理方式研究,合伙制度与合伙文化属于两个不同的管理层次和两种不同的管理方式。合伙文化管理高于合伙制度管理,合伙制度
In the research of partnership culture, it is often confused with the partnership culture and the partnership system, failing to distinguish the two roles and roles in the partnership accounting firm. We can divide the partnership culture into three levels: partnership material culture, partnership system culture and partnership spirit culture. This kind of partnership culture defined in broad sense undoubtedly includes the partnership system, that is, the partnership system is also a kind of partnership culture. However, if we study the partnership culture in a narrow sense, the partnership system is only a carrier of the partnership culture. Furthermore, the study of partnership culture as a new management method, partnership system and partnership culture belong to two different management levels and two different management approaches. Partnership culture management is higher than the partnership management, partnership system