正德会计师事务所人力资本激励机制改进研究

发布时间：2018-09-01 05:26

【摘要】：随着我国经济的发展,会计师事务所也在不断的发展壮大,但人才流失严重很大程度上制约了事务所的发展。而会计师事务所作为专业服务机构,人力资本是其主要生产要素,因此采取措施减少人才流失显得尤为重要。本文认为对人力资本的激励是解决人才流失的重要途径,而我国事务所人力资本激励机制还存在各种不足,因此本文希望通过案例研究方式改进事务所人力资本激励机制,减少人才流失现象。本文的主要思路是通过将已有的激励理论运用到具体的案例中,完善正德会计师事务所的激励机制,并为其他事务所提供借鉴。首先,本文在总结国内外人力资本激励方面相关研究的基础上,从人力资本理论、激励理论以及激励机制理论入手,为事务所人力资本激励机制的构建奠定理论基础；其次,了解正德事务所激励机制的现状和存在的问题。正德会计师事务所是广西的一家从事审计、资产评估、税务等业务的单位,在面临外部激烈的市场竞争和内部人才离职率居高不下的双重压力下,希望通过加大对员工的激励来缓解以上压力并做大做强本所业务,但是由于其存在激励模式不完善、绩效考核公平性不足、薪酬激励强度不大、精神激励不足等问题,其采用的激励措施并没有收到预期的效果；然后,笔者针对正德事务所的激励机制存在的问题,提出了改进对策,分别是：构建完整的激励模式；提高绩效考核的公平性；提高物质激励合理性；加强精神激励显著性；最后,通过模糊综合评价法对改进后的激励机制实施效果进行评价。
[Abstract]:With the development of our country's economy, accounting firms are also growing, but the brain drain restricts the development of accounting firms to a great extent. As a professional service institution, human capital is the main factor of production, so it is very important to take measures to reduce the brain drain. This paper believes that the incentive to human capital is an important way to solve the brain drain, but there are still some shortcomings in the incentive mechanism of human capital in Chinese firms. Therefore, this paper hopes to improve the incentive mechanism of human capital through case study. Reduce brain drain. The main idea of this paper is to perfect the incentive mechanism of Zhengde accounting firm by applying the existing incentive theory to specific cases and to provide reference for other firms. Firstly, on the basis of summarizing the related research on human capital incentive at home and abroad, this paper starts with human capital theory, incentive theory and incentive mechanism theory, and lays a theoretical foundation for the construction of human capital incentive mechanism. Understand the current situation and existing problems of incentive mechanism in Zhengde firm. Zhengde accounting firm is a business unit in Guangxi that is engaged in auditing, asset evaluation, taxation and so on. Under the dual pressure of fierce external market competition and high internal talent turnover rate, It is hoped that the above pressure can be alleviated by increasing the incentive to the staff and the business of the institute will be strengthened. However, due to its imperfect incentive mode, insufficient fairness of performance appraisal, low intensity of salary incentive and insufficient spiritual incentive, etc. Then, aiming at the problems existing in the incentive mechanism of Zhengde firm, the author puts forward the improvement countermeasures, which are: constructing a complete incentive model; improving the fairness of performance appraisal; Improve the rationality of material incentive; strengthen the significance of spiritual incentive; finally, through the fuzzy comprehensive evaluation method to evaluate the effect of the improved incentive mechanism.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F233

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