会计师事务所人力资本激励机制研究资料.docVIP

毕业设计(论文) A会计师事务所人力资本激励机制研究 学 号： 姓 名： 专 业： 系 别： 指导教师： 二○一三年六月摘 要 会计师事务所是以“人和”、“智和”为基础的企业，人力资本是决定其生存和发展最为重要的资源。是否拥有完善的、富有竞争力的注册会计师人才，关系到会计师事务所的兴衰成败。但在现实中，大多数会计师事务所由于激励机制不健全，使注册会计师的流动性非常大，这不仅不利于事务所对注册会计师的管理，也影响了事务所长远的发展。如何有效地激励注册会计师，已成为会计师事务所人力资源管理面临的首要问题。因此，本文主要从物质激励层面和非物质激励层面角度分析目前A计师事务所会计师激励模式存在的问题，而后提出相应的解决对策。 本文首先介绍了事务所“人力资本”，界定了人力资本激励的对象：注册会计师、项目经理、高级经理以及合伙人，并对相关的概念及激励理论进行介绍。借鉴文献查阅的到的资料并结合业务访谈得到的资料，找出A会计师事务所激励机制存在的问题，结合人力资本的特点及激励理论对问题进行分析，得出激励机制设计的总体思路，提出相应的改进方案。 关键词：会计师事务所；人力资本；知识型员工；激励 ABSTRACT The accounting firm is based on people and intelligence. Human Capital is the most of important of existence and development. Whether there are plenty of competitive CPAs or not decides the rise or fall, success or failure of the accounting firms. But in reality, the unsound stimulus mechanism leads to the high mobility of CPAs in accounting firms, which does harm to the current management of firms, and their long-term development as well. How to manage and stimulate the CPAs efficiently has become the most important question confronted by the small and medium-sized accounting firms’ personnel resources management. Therefore, this article mainly from the aspect of material incentive and non-material incentive level analysis the problems in encourage of A accounting firm. And then put forward the corresponding solution. This article introduces “human capital” first, define the object of human capital incentive: certified public accountant, project managers, senior managers and partners, and the related concepts and incentive theory is introduced. Combine Reference data access to the literature and business information obtained from interview. Find the problems of A accounting firm incentive mechanism. Combined with the characteristics of certified public accountants and the incentive theory to analyze problems, and concludes that the overall plan of incentive mechanism. put forward the corresponding improvement solutions. Keywords：Accounting firm