一、信任是会计师事务所合伙文化的精髓合伙制是国际上会计师事务所发展的一种主流形式,历史上乃至今天都居主体地位。因此,合伙制这种特定的法律实体组织形成的特有文化——合伙文化也就成为会计师事务所文化的主流。合伙文化作为一种社会亚文化和组织文化,可以分为表层文化、中层文化、内层文化或者物质文化、行为文化、制度文化和精神文化。作为会计师事务所合伙文化核心内容的内层文 First, trust is the essence of the CPA partnership culture. Partnership is a mainstream form of the development of international accounting firms. Historically, even today, both have taken the dominant position. Therefore, the peculiar culture formed by the organization of such a particular legal entity as a partnership - the partnership culture has also become the mainstream of the accounting firm’s culture. As a social subculture and organizational culture, partnership culture can be divided into top culture, middle culture, inner culture or material culture, behavioral culture, institutional culture and spiritual culture. As the core content of the CPA culture of the inner article