Study of accounting firm's partnership culture based on fuzzy evaluation method

Abstract

The partnership culture in accounting firms determines cohesion and competition power from a CPA firm. The focus on market competition will be accounting partnership culture of competition. There are significant differences between the accounting firm's partnership culture with people integration as their important characteristics and common companies with fund integration. Based on international experience and CIS(Corporate Identity System) theory, this paper creatively proposes the design ideas of evaluation system of accounting firm's partnership culture, establishing the leading evaluation layer with accounting firm's concept system, behavioral system, and visual system, While the auxiliary evaluation layers is constructed. Then we adopt fuzzy evaluation method to make comprehensive evaluation on accounting firm's partnership culture, in order to further optimize our accounting firm's internal governance mechanism.