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会计师事务所合并文化探析
Analysis on the Merged Culture in Accounting Firms
【摘要】 合并文化特指在会计师事务所合并过程中不断融合的文化,它是指事务所在长期的合并经营实践中通过不断融合而形成的价值观和规范。这种价值观和规范是为合并后的全体成员所共同接受的态度和行为准则,会随着人文环境、社会经济、行业以及组织自身发展状况的改变而发生变化,并最终成为会计师事务所之间相区别的重要特征。合并文化是文化中的一个细小分支,但它同时也是企业文化的一种。因此,对合并文化的认识应建立在对“文化”和“企业文化”的理解的基础上,利用人们在企业文化研究过程中运用的有效方法和得出的有益结论来进行。而合并文化整合同时又是一个动态的博弈过程,双方事务所文化都会在吸取对方营养的过程中,逐渐从博弈状态转为共生状态。从而使双方文化达成一个平衡点,使得合并真正产生协同效应和整合效应,但这有赖于建设统一的事务所管理体制和文化氛围。在会计师事务所中,合并文化有其自身的结构:内层合并文化主要指会计师事务所的合并精神文化;中层合并文化指会计师事务所的合并行为文化;外层合并文化主要指会计师事务所的合并物质文化。其中,合并精神文化是合并行为文化和合并物质文化的理论基础和实现的重要保证,是整个合并文化整合的核心;合并行为...更多文化是合并精神文化的人格展现,是合并后的全体员工行为活动的表现;同时,合并物质文化又是合并精神文化和合并行为文化的物化表现。本文首先对国内外学者的研究成果进行综述,为合并文化构建理论平台,将合并文化与管理的辩证关系理清,并为合并文化的趋同性和融合性找到哲学依据。然后,由于我国会计师事务所发展阶段、法律责任、生存环境、行业管制模式等各方面的独特性,导致了我国注册会计师行业的不足之处:中国传统文化不利因素的影响、缺乏专门进行合并文化整合的机构和人员、合伙人忽视合并文化整合的重要性等问题:再次,通过对国际“四大”之一的普华永道和国内中天勤的发展历史和合并文化进行对比分析,了解国内外会计师事务所行业的运作情况,进一步探析宗教文化、注册会计师行业管制模式、发展时间不长等深层次的原因。在理清合并文化理论的基础上,本文进一步探讨了我国合并文化的治理对策。首先利用我国传统文化中的和谐观,并针对注册会计师行业的行业特点,提出利用和谐观中的“和而不同”的观点,即承认差异并达成共识;然后提出成立文化整合小组协助和监督合并文化的整合的办法,解决缺乏专门进行合并文化整合机构和人员的问题;接着利用CIS形象设计,对合并文化中的合并精神文化、合并行为文化和合并物质文化进行全面整合;最后建立起以人为本的全员群体资质文化体系,从而营造良好的合并氛围、建立有效的激励机制,提高员工的忠诚度,激发员工的工作积极性、创造性和团队协作的精神,激活企业内部驱动力。笔者希望通过以上的治理对策将合并文化真正融入会计师事务所每一个人的内心,真正能够实现我国会计师事务所做大做强这一伟大愿景。
【Abstract】 Merged culture means continuously mixing culture in the incorporation of accounting firms; it also means the values and criterion in the practical management. This values and criterion must be accepted by the staff in the merged accounting firms, and it would change with the humanistic environment, social economy, self-growth situation, then finally become the pivotal characteristic among different accounting firms. It is a small branch of culture, but also a category of corporate culture. Therefore, the cognition of merged culture should be built on the understanding of culture and corporate culture as well as utilizing effective method and conclusion which is according to the research of corporate culture. Nevertheless, merged culture is also a dynamic process; both of the two accounting firms will transform from the statement of competition to cooperation through absorbing strengths for each other and get a balance of mutual culture. Thus, we need to establish a unitive management s...更多ystem and extraordinary cultural atmosphere of the accounting firm if we would genuinely create synergy and conformity effect.Merged culture has the structure itself in the accounting firm. Core layer culture is spiritual culture, middle layer culture is behavior culture and another one, outside, means substance or be called material one. To some extent, merged spirit culture is the core of culture which supports behavior and material culture as well. Meanwhile, merged behavior culture shows the personality of spirit culture and work behavior of the staff. Moreover, material culture is the practical display and demonstration of merged spirit culture and behavior culture.The article firstly summarize the research outcome of author at home and abroad, built theory stage for merged culture, clear the dialectical relationship between merged culture and management and find philosophical base for convergence and integration of merged culture. Then, the report analyze the drawbacks of CPA profession in terms of the distinction about development stage, legal responsibility, living environment, management strategy in accounting firm industry in China which encompass the adverse influence of Chinese traditional culture, lack of institutes and members in culture integration and ignore the significant role of merged culture. Moreover, by contrasting and analyzing the history of PWC and Zhongtianqin, we can get a clear perspective of the business strategies and operations in domestic and foreign accounting firms, probing the deep-seated reasons about the religious diversity, regulation m
