CD会计师事务所人才流失案例研究

发布时间：2018-03-22 07:36

本文选题：会计师事务所　切入点：薪酬激励　出处：《大连理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着我国改革开放以来经济的高速增长,中小企业逐渐增多并不断发展壮大,为之服务的专业会计的需求量也不断增加,会计服务市场日益扩大。国际四大会计师事务所陆续进入中国市场,寻求更大的发展。但相对于普华永道、德勤这样高收费的跨国四大会计咨询公司而言,可以提供同等效力服务的本地会计师事务所更受这些中小企业的青睐。会计师事务所属于知识导向性企业,生产力主要来源于会计职员的专业知识与能力,人才的吸纳、人才的培养、人才的持有是维持会计师事务所竞争实力以及长期发展的资源保证。会计事务所的竞争力主要在于人的竞争。因此,不少会计师事务所使出了“高薪吸人”的战略来抢夺人才。对于刚刚起步的本地中小会计师事务所,如何在财力实力尚且相对薄弱的情况下长期持有人才,从而使得会计师事务所得以更加长足的发展是当前的一项重要课题。本文展示的案例对象CD会计师事务所正是这样一家本地面临人才流失困境的中小会计师事务所。近年来,该事务所各部门频繁出现人员流动,尤其是相关重要岗位人才流失情况,对于管理层以及客户而言都造成了不小的困惑。如何保留、管理、激励专业会计人员,成为该会计师事务所面临的首要问题。本文结合该会计师事务所员工流失的多个典型的实际事件,依据薪酬管理、激励理论、职业生涯规划理论,对CD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。最后,以“运用薪酬管理来吸引人才,采用激励保证优秀人才继续供职,使用职业生涯规划关注人才的未来”为主线,提出了CD会计师事务所解决人才流失问题的方案。即：设计合理的薪酬福利制度,将绩效考核纳入到激励机制,规划职业生涯设计。本文的研究希望能对CD会计师事务所的人力资源管理与发展起到帮助,并对同类会计师事务所的人才管理起到借鉴作用。
[Abstract]:With the rapid economic growth since China's reform and opening up, small and medium-sized enterprises are gradually increasing and growing, and the demand for professional accounting services is also increasing. The accounting service market is expanding day by day. The four major international accounting firms have entered the Chinese market one after another to seek greater development. But compared with PricewaterhouseCoopers, Deloitte is such a high-charged multinational accounting consulting firm. Local accounting firms that can provide the same level of service are favored by these small and medium-sized enterprises. Accounting firms belong to knowledge-oriented enterprises. The productivity mainly comes from the professional knowledge and ability of accounting staff, the absorption of talents, and the cultivation of talents. The holding of talents is the resource guarantee to maintain the competitive strength and long-term development of accounting firms. The competitiveness of accounting firms mainly lies in the competition of people. Many accounting firms have used the strategy of "attracting people with high salaries" to grab talents. For the small and medium-sized local accounting firms that have just started, how can they hold talents for a long time in a situation where their financial strength is still relatively weak? Therefore, it is an important subject to make the accounting firm develop more rapidly. The object of this paper is CD accounting firm, which is a small and medium-sized accounting firm which is faced with the problem of brain drain. In recent years, there has been frequent turnover in various departments of the firm. In particular, the loss of relevant important positions has caused a lot of confusion for both management and customers. How to retain, manage and motivate professional accountants, This article combines the many typical actual events of staff turnover in the accounting firm, according to the salary management, incentive theory, career planning theory, This paper analyzes the case of the brain drain of CD accounting firm, and analyzes the causes of personnel leaving. Finally, it uses salary management to attract talents, and adopts incentives to ensure that outstanding talents continue to serve. Using career planning to pay attention to the future of talents, this paper puts forward the solution of CD accounting firm to solve the problem of brain drain, that is, to design a reasonable salary and welfare system and to incorporate performance appraisal into the incentive mechanism. This paper hopes to help the human resource management and development of CD accounting firm, and can be a reference to the talent management of similar accounting firms.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F272.92

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