Research On Culture Genes Pedigree Chart Construction And Application Popularizion

In the context of globalization,culture as a development capital is playing an increasingly important role in the competition of audit market,and it is becoming a soft power for accounting firms gradually.After the Bigger and stronger of Certified Public Accountants(CPA)firms is universally acknowledged as the development strategy,culture is the only way to enhance their comprehensive strength because culture decides the internal management and the external performance of the CPA firms.Although culture construction is promoted to a state-level policy in an era,comprehensive study on cultural factors and construction program for the CPA firms is not in-depth.The study attempts to explore the cultural construction of the CPA firms.First of all,the author summarizes the cultural genes by reading and combing the domestic and foreign theories and literature related to the organizational culture of the accounting firms,and constructs the culture gene pedigree chart covering three levels of spirit,behavior and environment,a system of corporate culture by using the methods of literature research and questionnaires to find out the cultural elements of the accounting firms.Then,the paper selects a representative case,Certified Public Accountants firm(R CPA firm),to conduct case studies,analyzing and researching its situation of cultural construction to find out its major defects and problems.This paper makes an important exploratory study on the cultural construction of R CPA firm according to the established culture gene pedigree chart combined with the specific situation of reality.Finally,The paper try to summarize and popularize the principle and idea of the CPA firm's cultural construction,and put forward the popularizion path,two-level parallelism,from point to surface,with point to surface,in the hope of providing a reference guide for the culture development of the CPA firms especially the firms with the same background as the R CPA firm to explore the road which China's CPA firms become bigger and stronger in the cultural perspective.Eventually,cultural resources develop into cultural capital.