ABC会计师事务所激励机制研究

发布时间：2018-01-09 17:46

本文关键词：ABC会计师事务所激励机制研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，我国经济飞速发展，各种经济实体数量日益增多，审计业务大量增加，给会计师事务所带来了巨大的发展空间。会计师事务所因此而迅速发展和壮大，部分事务所已形成一定的规模，具有相当强的竞争力。但是，由于我国审计市场复杂和竞争日益激烈，许多会计师事务所在发展过程中遇到了不少问题：如市场占有份额少、业务收入低和大客户数量少。注册会计师素质低、缺乏风险意识、审计质量不高以及员工流动性过大等都影响了会计师事务所的发展，高素质人才缺乏成为许多会计师事务所发展的瓶颈，因为会计师事务所要做大做强、成为行业领军者，人才是关键，能否拥有高素质的人才决定了事务所的成败。如何有效的管理和激励注册会计师，，已成为会计师事务所人力资源管理面临的首要问题。会计师事务所需要树立企业形象、吸引优秀人才、留住人才、不断优化人力资源的配置，建立和完善激励机制。只有当注册会计师有效地运用自己的知识和能力、全身心地投入到工作当中去时，才能保证审计质量，避免风险。因此，有效的激励机制对会计师事务所的发展壮大、提高知名度是至关重要的。文章首先从管理学角度介绍有关激励的相关理论，然后根据会计师事务所组织上“人合”的特点，讨论分析了注册会计师激励理论的特殊性，得出了注册会计师需求特点。本文通过对ABC会计师事务所的相关背景、人力资源现状及激励机制等方面进行的调查，分析了ABC会计师事务所在人力资源管理、薪酬激励机制、培训制度等方面存在的优势、问题及其成因。最后，对ABC会计师事务所加强内部管理、完善考核制度及量化指标、激励体系建立与恰当的奖励措施等提出建议。通过案例分析得出结论是：基于会计师事务所是一个“人合”单位，高素质的注册会计师人员是会计师事务所的重要资源，会计师事务所的发展不仅需要加强管理、拓展业务渠道、更需要事务所根据注册会计师的个体差异性及需求的多样化，建立一套完整、全面的激励模式，以便事务所在竞争激烈的会计市场中不断发展、壮大。
[Abstract]:Since the reform and opening up, China's rapid economic development, a variety of economic entities are increasing, audit business is increasing. Accounting firms have brought a huge space for development. As a result, accounting firms have developed rapidly, some of them have formed a certain scale and have quite strong competitiveness. Due to the complexity of audit market and the increasingly fierce competition, many accounting firms have encountered a lot of problems in the process of development, such as market share is small. Low business income and small number of major customers, low quality of certified public accountants, lack of risk awareness, low audit quality and excessive staff mobility all affect the development of accounting firms. Lack of high-quality personnel has become the bottleneck of the development of many accounting firms, because accounting firms to become bigger and stronger, become the industry leader, talent is the key. The success or failure of the firm is determined by the ability to possess high quality people. How to effectively manage and motivate certified public accountants has become the most important problem in human resource management of accounting firms. Accounting firms need to set up an enterprise image, attract outstanding talents, and retain talent. Optimize the allocation of human resources, establish and improve the incentive mechanism. Only when the CPA effectively use their knowledge and ability, and devote themselves to the work, can the audit quality be guaranteed. Therefore, an effective incentive mechanism is essential to the development of accounting firms and increase their visibility. This paper first introduces the relevant theories of incentive from the angle of management, and then discusses and analyzes the particularity of the incentive theory of CPA according to the characteristics of "human cooperation" in the organization of accounting firms. Get the characteristics of CPA demand. This paper through the ABC accounting firm related to the background, human resources, incentive mechanism and other aspects of the investigation. This paper analyzes the advantages, problems and causes of ABC accounting firm in human resource management, salary incentive mechanism, training system and so on. Finally, strengthen the internal management of ABC accounting firm. To improve the evaluation system and quantitative indicators, the establishment of incentive system and appropriate incentives and other suggestions. Through the case analysis, the conclusion is: based on the accounting firm is a "joint" unit. High quality CPA personnel is an important resource of accounting firms, the development of accounting firms not only needs to strengthen management, expand business channels. It is also necessary for firms to establish a complete and comprehensive incentive model according to the diversity of individual and demand of CPA, so that firms can develop and grow in the competitive accounting market.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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