本文定义的合伙文化是:合伙制会计师事务所(以下简称事务所)在经营过程中所形成的、被事务所人广泛认同的行为规则及其规则作用下的行为模式、行为特点、行为结果的总和,是一种组织文化,属于企业文化的亚种。合伙文化从内容上看是由事务所的价值观、精神、宗旨、理念、制度、形象、行为及其产生的物质文化所组成;从结构层次上看,包括物质文化、行为文化、制度文化、精神文化等。为了使事务所能够把握住合伙文化的精髓和建设方法,我们提出,必须以诚信为目标建设事务所的合伙文化,并就此作一探讨。 The partnership culture defined in this article is the behavior pattern, behavior characteristic and behavior result of the partnership accounting firm (hereinafter referred to as the firm) formed under the business process and widely accepted by the firm, and its rules The sum, is a kind of organizational culture, belonging to the subspecies of corporate culture. From the perspective of content, the partnership culture consists of the firm’s values, spirit, purpose, philosophy, system, image, behavior and the resulting material culture; from the structural level, including the material culture, the behavior culture, the system culture, the spirit Culture and so on. In order to enable the firm to grasp the essence of the partnership culture and its construction methods, we propose that we must establish a partnership culture of the firm with honesty and integrity and discuss this.