我国会计师事务所薪酬激励制度研究.doc

诚信承诺 我谨在此承诺本人所写的毕业论文《我国会计师事务所薪酬激励制 度研究》均系本人独立完成，没有抄袭行为，凡涉及其他 的观点和材 料，均作了 ，若有不实，后果由本人承担。 承诺人《签名》 年 月 日 随着中国加入WTO,国际的会计师事务所加快了进入国内注册会计师人才争夺的过 程；特别是“四大”会计师事务所，以其领先于国内会计师事务所的薪酬制度，每年吸 引着大量的国内甚至国外的优秀毕业生或者是优秀的行业人才加入他们。由此可见，在 市场经济条件下，薪酬作为企业的劳动报酬，其设计是否科学合理有效，直接关系到一 个企业是否能够吸引人才、留住人才，通过人才创造的价值，进而影响着企业的经济效 益和市场竞争能力。如何建立一套科学的、符合中国国情以及适应和促进企业发展战略 的薪酬体系，是一个全新而重大的课题。 本文围绕薪酬这一课题，首先介绍了文章的研究背景；然后介绍了国内会计师事务 所目前存在的薪酬激励制度及其发展状况，并提出会计师事务所现行的薪酬激励制度存 在的一些问题及成因；接着是本文的核心部分，通过分析会计师事务所的薪酬激励制体 系的影响因素提岀构建起激励薪酬体系的方法和模型；最后是本文的结论和展望。 关键词会计师事务所；薪酬体系；薪酬方案ABSTRACT Along with Chinas entering WTO, the international accounting firms accelerate the process of completion of human resource in our country CPA industry; With Chinas accession to the WTO, the international accounting firm line to speed up the process to enter the domestic certified public accountant for talent; Especially the big four accounting firm, with its pay system ahead of the domestic accounting firms, annually attracts a large number of outstanding graduates of the country and even abroad, many outstanding industry professionals to join them. Thus, under the conditions of market economy, the pay as human resources, labor remuneration, the design is scientific and reasonable, directly related to the enthusiasm of the staff labor, thereby affecting the economic efficiency of enteiprises and competitiveness in the market. How to build a science, in line with Chinas national conditions and to adapt and promote enterprise development strategy of the pay system, a new and important subject. This paper focuses on the remuneration of the subject, first introduced the research background of the article; Then introduced the domestic accounting firms existing incentive compensation system and its development, and put forward some of the problems and their causes in the existing pay incentive system of accounting firms; Then is the core part of the build methods and models of the incentive compensation system by system factors analysis of incentiv