本文關(guān)鍵詞：ABC會計(jì)師事務(wù)所人才流失問題研究　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計(jì)師事務(wù)所 人才流失 治理 原因 建議

【摘要】：隨著我國經(jīng)濟(jì)的持續(xù)發(fā)展,企業(yè)之間的競爭不斷加劇,如何加強(qiáng)企業(yè)的內(nèi)部管理從而提高其競爭實(shí)力尤為重要。由于會計(jì)師事務(wù)所屬于知識導(dǎo)向性企業(yè),其主要依賴的是員工的專業(yè)知識與能力,所以事務(wù)所的內(nèi)部管理是對人的管理,事務(wù)所的競爭主要是人的競爭。當(dāng)前許多會計(jì)師事務(wù)所都面臨人才流失問題,這往往需要事務(wù)所通過完善其人力資源管理來保證對人才進(jìn)行有效的吸納、培養(yǎng)以及持有,從而提高會計(jì)師事務(wù)所的競爭力并維持其長期發(fā)展。本文所研究的案例對象為ABC會計(jì)師事務(wù)所,近年來其人才流失狀況逐漸加重,因此如何治理人才流失是該會計(jì)師事務(wù)所面臨的首要問題。本文依據(jù)需求層次理論、雙因素理論以及期望理論等,通過文獻(xiàn)分析法、問卷調(diào)查法以及案例分析法對ABC會計(jì)師事務(wù)所人才流失案例進(jìn)行了分析,剖析了人員離職的成因:薪酬福利制度不完善、績效考核制度不合理、員工培訓(xùn)制度與職業(yè)規(guī)劃體系的短缺以及工作環(huán)境和氛圍有待提高等。最后本文提出了與之相對應(yīng)的會計(jì)師事務(wù)所解決人才流失問題的方案,即:實(shí)施差異化的薪酬福利制度,優(yōu)化績效考核以及晉升機(jī)制,強(qiáng)化員工的培訓(xùn)與進(jìn)修,創(chuàng)造良好的工作環(huán)境,打造事務(wù)所文化。希望本文的研究能對該會計(jì)師事務(wù)所治理人才流失問題提供幫助,促進(jìn)其軟實(shí)力的提升,并對其他會計(jì)師事務(wù)所的人力資源管理起到一定程度上的借鑒作用。
[Abstract]:With the continuous development of our country's economy, the competition between enterprises is becoming more and more serious, so it is very important to strengthen the internal management of enterprises to improve their competitive strength, because accounting firms belong to knowledge-oriented enterprises. It mainly depends on the professional knowledge and ability of the staff, so the internal management of the firm is the management of people, and the competition of the firm is mainly the competition of people. At present, many accounting firms are faced with the problem of brain drain. This often requires firms to improve their human resources management to ensure the effective absorption, training and holding of talent. In order to improve the competitiveness of accounting firms and maintain its long-term development. This paper studies the case of ABC accounting firms, in recent years, its brain drain gradually aggravated. Therefore, how to manage the brain drain is the most important problem faced by the accounting firm. Based on the theory of hierarchy of demand, the theory of two factors and the theory of expectation, this paper adopts the literature analysis method. Questionnaire survey and case analysis are used to analyze the brain drain cases of ABC accounting firm, and the causes of staff turnover are analyzed: the compensation and welfare system is not perfect, the performance appraisal system is unreasonable. The shortage of staff training system and career planning system, as well as the work environment and atmosphere to be improved. Finally, this paper puts forward the corresponding accounting firms to solve the problem of brain drain. That is: implement the differentiated salary and welfare system, optimize the performance appraisal and promotion mechanism, strengthen the staff training and further education, and create a good working environment. It is hoped that the research in this paper can help the accounting firm to manage the brain drain and promote the promotion of its soft power. And to other accounting firms of human resources management to a certain extent play a reference role.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.92;F233

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