ABC会计师事务所人才流失问题研究

发布时间：2018-01-06 10:16

本文关键词：ABC会计师事务所人才流失问题研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的持续发展,企业之间的竞争不断加剧,如何加强企业的内部管理从而提高其竞争实力尤为重要。由于会计师事务所属于知识导向性企业,其主要依赖的是员工的专业知识与能力,所以事务所的内部管理是对人的管理,事务所的竞争主要是人的竞争。当前许多会计师事务所都面临人才流失问题,这往往需要事务所通过完善其人力资源管理来保证对人才进行有效的吸纳、培养以及持有,从而提高会计师事务所的竞争力并维持其长期发展。本文所研究的案例对象为ABC会计师事务所,近年来其人才流失状况逐渐加重,因此如何治理人才流失是该会计师事务所面临的首要问题。本文依据需求层次理论、双因素理论以及期望理论等,通过文献分析法、问卷调查法以及案例分析法对ABC会计师事务所人才流失案例进行了分析,剖析了人员离职的成因:薪酬福利制度不完善、绩效考核制度不合理、员工培训制度与职业规划体系的短缺以及工作环境和氛围有待提高等。最后本文提出了与之相对应的会计师事务所解决人才流失问题的方案,即:实施差异化的薪酬福利制度,优化绩效考核以及晋升机制,强化员工的培训与进修,创造良好的工作环境,打造事务所文化。希望本文的研究能对该会计师事务所治理人才流失问题提供帮助,促进其软实力的提升,并对其他会计师事务所的人力资源管理起到一定程度上的借鉴作用。
[Abstract]:With the continuous development of our country's economy, the competition between enterprises is becoming more and more serious, so it is very important to strengthen the internal management of enterprises to improve their competitive strength, because accounting firms belong to knowledge-oriented enterprises. It mainly depends on the professional knowledge and ability of the staff, so the internal management of the firm is the management of people, and the competition of the firm is mainly the competition of people. At present, many accounting firms are faced with the problem of brain drain. This often requires firms to improve their human resources management to ensure the effective absorption, training and holding of talent. In order to improve the competitiveness of accounting firms and maintain its long-term development. This paper studies the case of ABC accounting firms, in recent years, its brain drain gradually aggravated. Therefore, how to manage the brain drain is the most important problem faced by the accounting firm. Based on the theory of hierarchy of demand, the theory of two factors and the theory of expectation, this paper adopts the literature analysis method. Questionnaire survey and case analysis are used to analyze the brain drain cases of ABC accounting firm, and the causes of staff turnover are analyzed: the compensation and welfare system is not perfect, the performance appraisal system is unreasonable. The shortage of staff training system and career planning system, as well as the work environment and atmosphere to be improved. Finally, this paper puts forward the corresponding accounting firms to solve the problem of brain drain. That is: implement the differentiated salary and welfare system, optimize the performance appraisal and promotion mechanism, strengthen the staff training and further education, and create a good working environment. It is hoped that the research in this paper can help the accounting firm to manage the brain drain and promote the promotion of its soft power. And to other accounting firms of human resources management to a certain extent play a reference role.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F233

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