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北大MBA面试中曾问过这样一题:会计师事务所与投行之间有何文化差异?对此,行业人士都如何理解,或者有什么切身的体会呢?一、业务角度两者最大的区别应该来自于业务上的不同,投行逐利性比之会计师事务所应该要强很多,所以文化上最大的区别是:投行鼓励创新.帮助客户实现其交易目的是其根本目标;而会计师事务所在IPO之类的交易中虽然也希望帮助客户实现目标。但受制于会计准则、审计准则和其他法规,且从保护自身的角度出发,会更为保守和谨慎。常规的年度审计更甚。从政策上来说,会计师事务所比投行承担
Peking University MBA interview had asked such a question: What is the cultural difference between accounting firms and investment banks? In this regard, the industry are how to understand, or what personal experience? First, the business point of view the biggest difference between the two should From the different business, investment bank profitability than the accounting firm should be much stronger, so the biggest cultural difference is: investment bank to encourage innovation. To help clients achieve their trading objectives is its fundamental goal; and accounting firms in the IPO Although the class of transactions also hope to help customers achieve their goals. But subject to accounting standards, auditing standards and other laws and regulations, and from the perspective of protecting themselves, will be more conservative and cautious. Routine annual audit even worse. From a policy point of view, accounting firms than investment banks