会计公司研究出的薪酬激励.doc

毕业论文（设计）外文翻译 一、外文原文 原文： Research on Salary Incentive of Small-Medium Accounting Firms Hong Hong, Zhu Lin School of Management, Wuhan University of Technology, Wuhan, P.R.China, (E-mail: whhw02@163.com, whlgzl0121@163.com) Abstract For a long time, most of the small and medium accounting firms are on the use of extensive human resources management, which result in lack of incentive mechanisms. This article is aimed at small and medium-sized accounting firms of our existing pay system, points out that its deficiencies lies in the four conflictions, including the confliction between service charge system and business –related bonus system, the confliction between business -related bonus and job-related bonus, the confliction between the contradiction of the residual claim between partner and non-partner, the contradiction between pure material drive and long-term development of the firm. Based on this, this paper designs a new comprehensive incentive mode including material incentive and spiritual incentive to find the ways that help small and medium accounting firms stimulate the enthusiasm of staff. Key words small-medium accounting firms, salary incentive mode, material drive, spiritual drive 1 Introduction Majority of the Accounting firms in China are small and medium-sized accounting firms, most of which are located in municipal and prefecture-level cities. Since the system of Certified Public Accountants of China was restored and reconstructed in the year of 1980, the industry of Certified Public Accountants has been consistently developed. The number of accounting firms in China has reached 4900 by the end of 2004. But the accounting firms with more than 50 CPAs are less than 100, the proportion of which is merely 2%. Meanwhile, the accounting firms with less than 20 CPAs make up 84% of all. By the end of 2007, more than 7000 accounting firms are all over the country. However, most of those are small and medium-sized Accounting firm is not an ordinary co-owne