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    经济经纬 2017 Issue (4) :111-117
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    不同事务所员工感知的经营理念存在差异吗?——基于证券所的问卷调查研究
    黄琳琳1,齐飞2
    1.北京交通大学 经济管理学院,北京 100044;
2.中国注册会计师协会 业务监管部,北京 100039
    Are there any Differences in the Business Philosophy Perceived by Employees from Different Accounting Firms?——A Survey of Employees from Chinese Accounting Firms
    HUANG Lin-lin1, QI Fei2
    1.School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China;
2.Department of Supervision, Chinese Institute of Certified Public Accountants, Beijing 100039, China
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摘要 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。
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黄琳琳
齐飞
关键词经营理念   专业观   商业观     
Abstract: Based on the survey results of the employees of Chinese accounting firms with related qualification of securities and futures, the theoretical model of the value logic of the accounting firms in China is constructed. The study finds that in general there is a trade-off relationship between “professionalism” and “commercialism” in China’s accounting firms; employees could perceive the tension between these two types of value logic and this tension would further permeate into employee’s specific operational management perspectives including professional identity, organizational identity and insistence on independence. From the perspective of practice quality, the employees with higher quality of practice perceive the difference between “professionalism” and “commercialism” and could balance the relationship between quality and revenue; the employees with lower quality of practice face more acute tension and fail to coordinate the conflict between quality and revenue.
Keywordsvalue logic   Professionalism   Commercialism     
收稿日期 2017-07-21; 接受日期 2017-07-21;
基金资助:中国博士后科学基金项目(2014M550973)
作者简介: 黄琳琳(1987— ),女,黑龙江北安人,博士研究生,主要从事独立审计、事务所内部治理研究;齐飞(1974— ),男,河南安阳人,博士(后),教授,硕士生导师,主要从事资本市场相关会计、审计问题研究。
引用本文:   
黄琳琳,齐飞.不同事务所员工感知的经营理念存在差异吗?——基于证券所的问卷调查研究[J].  经济经纬, 2017,4: 111-117
HUANG Lin-lin, QI Fei.Are there any Differences in the Business Philosophy Perceived by Employees from Different Accounting Firms?——A Survey of Employees from Chinese Accounting Firms[J]  Economic Survey, 2017,V34(4): 111-117
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