A会计师事务所薪酬方案设计

发布时间：2018-01-01 11:19

本文关键词：A会计师事务所薪酬方案设计　出处：《湘潭大学》2015年硕士论文　论文类型：学位论文

【摘要】：伴随着信息经济的急速发展与世界一体化的实现,企业招聘所需人才、充分调动员工积极性以及挖掘潜力成为了企业至关重要的任务。企业应该要怎样制定一个科学的薪酬方案,以达到吸引、留住优秀员工、挖掘他们创造力的目的,这对于现代企业来说同样举足轻重。本文以A会计师事务所有限公司(以下简称为“A会计师事务所”)为研究目标。该会计师事务所成立于1999年12月,经财政部门批准,后在广西壮族自治区工商行政管理局内进行注册登记。它具有大型企业审计资质,是广西壮族自治区内大型的会计师事务所之一。其中95%的员工都属于知识型员工,他们的共同特点是:智商高、专业强。但由于A会计师事务所在薪酬管理这一方面尚未形成一个健全的薪酬管理体系,依旧沿用传统的薪酬管理体系。笔者通过使用对所内员工进行问卷调查、面对面访谈,以及参阅相关文献后,认为A会计师事务所薪酬方案与薪酬机制存在缺乏公平性、与其发展战略不符、缺乏绩效工资、薪酬结构单一等缺陷。如今需要从全新的角度考虑为A会计师事务所进行薪酬方案的再设计。对于A会计师事务所的现有薪酬机制对人才不具有吸引力的事实,笔者在对A会计师事务所进行薪酬方案的设计时,推翻了原有的薪酬方案。通过与事务所内薪酬设计项目人员对事务所进行工作分析、岗位评估、分值收集与分析、确定薪酬水准四大步骤,深度结合“全面薪酬体系”的基本理念,联系A会计师事务所现实运营情况,设计了一套符合如今A会计师事务所成长的全面薪酬体系。
[Abstract]:Along with the rapid development of economy and the realization of information integration in the world, the recruitment of talent needed, fully mobilize the enthusiasm of the staff and the potential of enterprises has become the vital task. Enterprises should be how to establish a scientific compensation system, in order to attract and retain good employees, mining their creativity, which is as important for a modern enterprise. This paper takes A CPA Limited (hereinafter referred to as the "A accounting firm") as the research target. The accounting firm was founded in December 1999, after the approval of the Department of finance, the Guangxi Zhuang Autonomous Region Administration for Industry and commerce within registered. It has large enterprise audit qualification, is one of the largest accounting firms in the Guangxi Zhuang Autonomous Region 95%. Employees are belong to knowledge workers, their common characteristics are: high intelligence, special Strong industry. But as the A accounting firm to form a sound salary management system has not been in the salary management on the one hand, still follow the traditional salary management system. Through the use of questionnaire survey on the employees, face-to-face interviews, and refer to the relevant literature, as A accounting firm compensation scheme and compensation mechanism lack of fairness, and its development strategy does not match, the lack of performance salary, salary structure of a single defect. Now need to consider re design compensation scheme for A firms from a new perspective. For the existing compensation mechanism of A accounting firm does not have the attraction of facts, the author in the design of compensation scheme of A accounting firm when the overthrow of the current plan. Through the compensation and firm in design project personnel conduct job analysis, job evaluation of firm, divided Value collection and analysis, determine the four steps of salary level, deeply combine the basic concept of the "comprehensive salary system", and connect with the actual operation of A accounting firm, and design a comprehensive salary system that is in line with the growth of A accounting firm nowadays.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F233

【参考文献】