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基于具有从事证券期货相关业务资格的会计师事务所员工问卷调查结果,构建了我国会计师事务所经营理念理论模型。研究发现:从整体来看,我国会计师事务所“专业观”与“商业观”存在此消彼长的关系;员工能感知这两种经营理念的冲突,且这种潜在冲突会影响员工的职业认同、组织认同以及对独立性的坚持;从执业质量角度看,执业质量较高事务所员工对“专业观”与“商业观”理念感知存在差异,但高质量事务所可做到质量与利益的平衡;执业质量较低事务所员工的理念感知存在较为尖锐的冲突,说明低质量事务所不能有效协调质量与利益的矛盾。
Based on the questionnaire survey of employees in accounting firms engaged in securities and futures related businesses, the theoretical model of the accounting firm’s business ideas in our country is constructed. The findings are as follows: As a whole, there is a trade-off between accounting firm “professional concept ” and “business concept ” in our country; employees can perceive the conflict between these two business ideas and this potential conflict Affect staff’s professional identity, organizational identity and adherence to independence. From the point of view of practicing quality, employees with higher practicing quality have different perceptions of the concept of professionalism and business concept, but high quality Firm can achieve the balance of quality and benefit; Practitioners with low quality have a rather sharp conflict in concept perception, indicating that low-quality firms can not effectively coordinate the contradictions between quality and profit.