YY会计师事务所业务员工激励机制优化设计

发布时间：2018-05-10 23:11

本文选题：会计师事务所 + 激励机制　；参考：《西北大学》2014年硕士论文

【摘要】：随着改革的不断深入及市场经济的发展,尤其是自我国加入WTO以来,注册会计师行业得到了高速发展,会计师事务所在激烈的竞争中逐步壮大,为我国经济的快速发展起到至关重要的作用。YY会计师事务所属于国内中大型会计师事务所中的一员,面对日趋激烈的竞争,事务所开始出现部分业务员工工作主观能动性不强及人才流失等现象。业务员工在会计师事务所中作为可持续发展的第一资源,是其核心竞争力的体现,其人员的规模、结构和素质关系着会计师事务所未来发展的趋势。因此能否留住业务员工,如何选择最佳的激励机制,调动事务所业务员工工作的积极性,更好地在激烈的竞争中处于优势地位,成为YY会计事务所所面临的关键问题。本文运用相关激励理论,在对YY事务所的业务员工现有激励机制进行深入调查、分析和研究的基础上,对其激励机制体系进行了优化设计。通过对YY会计师事务所业务员工激励现状的调查分析,我们发现现有激励机制存在系列问题：其激励模式单一,仅考虑物质激励而忽略精神激励；仅重短期激励而缺乏长期激励措施,考核体系不健全,未考虑成本效益原则,薪酬体系不科学,轻视员工职业规划设计,培训体质不完善,不重视员工的个人发展与会计师事务所发展之间的紧密关系等。在深入探讨上述问题产生的缘由之后,在物质激励、精神激励、发展激励、成就激励等多重激励策略的基础上,综合利用相关激励理论,特别强调长短期激励措施的完美有效搭配,并针对不同员工的需求分层设计激励机制,达到稳定并优化业务员工队伍的目的。为保障优化设计出的激励机制能够有序运行,本文提出相关后续配套保障措施。相信本文的研究会给YY会计师事务所人力资源管理,尤其是对其业务员工的激励机制设计具有一定参考价值。
[Abstract]:With the deepening of the reform and the development of the market economy, especially since China's entry into WTO, the CPA industry has been developing at a high speed, and the accounting firms are gradually expanding in the fierce competition. YY accounting firm is one of the large accounting firms in China, facing the increasingly fierce competition. The firm began to appear some business staff work initiative is not strong and brain drain and other phenomena. As the first resource of sustainable development, business staff is the embodiment of its core competitiveness. The scale, structure and quality of its staff are related to the future development trend of accounting firms. Therefore, whether to retain the business staff, how to choose the best incentive mechanism, how to mobilize the enthusiasm of the business staff, better in the fierce competition in the dominant position, has become the key problem facing YY accounting firm. Based on the investigation, analysis and research of the existing incentive mechanism of YY firm, this paper optimizes the incentive mechanism system by using the relevant incentive theory. Based on the investigation and analysis of the incentive situation of YY accounting firm, we find that the existing incentive mechanism has a series of problems: its incentive mode is single, only material incentive is considered, but spiritual incentive is ignored; It only emphasizes short-term incentives but lacks long-term incentive measures, the evaluation system is not perfect, the principle of cost-effectiveness is not considered, the salary system is not scientific, the staff's career planning and design are despised, and the training constitution is not perfect. Do not attach importance to the personal development of staff and accounting firm development between the close relationship. After deeply discussing the causes of the above problems, on the basis of many incentive strategies, such as material incentive, spiritual incentive, development incentive, achievement incentive and so on, this paper makes comprehensive use of relevant incentive theory. Emphasis is placed on the perfect and effective matching of short-term and long-term incentive measures and the design of incentive mechanism according to the needs of different employees so as to achieve the purpose of stabilizing and optimizing the work force. In order to ensure the optimal design of the incentive mechanism can run in an orderly manner, this paper puts forward the relevant follow-up supporting measures. It is believed that the research in this paper will give YY accounting firm human resource management, especially the design of incentive mechanism for its business staff has certain reference value.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233;F272.92

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