本文關(guān)鍵詞：ABC會計師事務(wù)所激勵機制研究　出處：《中國海洋大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計師事務(wù)所 注冊會計師 激勵機制 改善建議

【摘要】：改革開放以來，我國經(jīng)濟飛速發(fā)展，各種經(jīng)濟實體數(shù)量日益增多，審計業(yè)務(wù)大量增加，給會計師事務(wù)所帶來了巨大的發(fā)展空間。會計師事務(wù)所因此而迅速發(fā)展和壯大，部分事務(wù)所已形成一定的規(guī)模，具有相當(dāng)強的競爭力。但是，由于我國審計市場復(fù)雜和競爭日益激烈，許多會計師事務(wù)所在發(fā)展過程中遇到了不少問題：如市場占有份額少、業(yè)務(wù)收入低和大客戶數(shù)量少。注冊會計師素質(zhì)低、缺乏風(fēng)險意識、審計質(zhì)量不高以及員工流動性過大等都影響了會計師事務(wù)所的發(fā)展，高素質(zhì)人才缺乏成為許多會計師事務(wù)所發(fā)展的瓶頸，因為會計師事務(wù)所要做大做強、成為行業(yè)領(lǐng)軍者，人才是關(guān)鍵，能否擁有高素質(zhì)的人才決定了事務(wù)所的成敗。 如何有效的管理和激勵注冊會計師，，已成為會計師事務(wù)所人力資源管理面臨的首要問題。會計師事務(wù)所需要樹立企業(yè)形象、吸引優(yōu)秀人才、留住人才、不斷優(yōu)化人力資源的配置，建立和完善激勵機制。只有當(dāng)注冊會計師有效地運用自己的知識和能力、全身心地投入到工作當(dāng)中去時，才能保證審計質(zhì)量，避免風(fēng)險。因此，有效的激勵機制對會計師事務(wù)所的發(fā)展壯大、提高知名度是至關(guān)重要的。 文章首先從管理學(xué)角度介紹有關(guān)激勵的相關(guān)理論，然后根據(jù)會計師事務(wù)所組織上“人合”的特點，討論分析了注冊會計師激勵理論的特殊性，得出了注冊會計師需求特點。本文通過對ABC會計師事務(wù)所的相關(guān)背景、人力資源現(xiàn)狀及激勵機制等方面進行的調(diào)查，分析了ABC會計師事務(wù)所在人力資源管理、薪酬激勵機制、培訓(xùn)制度等方面存在的優(yōu)勢、問題及其成因。最后，對ABC會計師事務(wù)所加強內(nèi)部管理、完善考核制度及量化指標、激勵體系建立與恰當(dāng)?shù)莫剟畲胧┑忍岢鼋ㄗh。通過案例分析得出結(jié)論是：基于會計師事務(wù)所是一個“人合”單位，高素質(zhì)的注冊會計師人員是會計師事務(wù)所的重要資源，會計師事務(wù)所的發(fā)展不僅需要加強管理、拓展業(yè)務(wù)渠道、更需要事務(wù)所根據(jù)注冊會計師的個體差異性及需求的多樣化，建立一套完整、全面的激勵模式，以便事務(wù)所在競爭激烈的會計市場中不斷發(fā)展、壯大。
[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.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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本文編號：1402001