本文選題：注冊(cè)會(huì)計(jì)師行業(yè)　切入點(diǎn)：人合性　出處：《安徽大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的發(fā)展和產(chǎn)業(yè)的升級(jí),經(jīng)濟(jì)組織越來(lái)越意識(shí)到內(nèi)部管理工作的重要性。在內(nèi)部管理中,員工作為主要的勞動(dòng)力,扮演著十分重要的角色。然而由于企業(yè)內(nèi)部管理存在的一些問(wèn)題,導(dǎo)致員工不斷地流失進(jìn)而造成企業(yè)的相關(guān)損失,因此留住人才是企業(yè)亟待解決的問(wèn)題,尤其是具備以人合性為主導(dǎo)、資合性為輔的注冊(cè)會(huì)計(jì)師這一行業(yè),注冊(cè)會(huì)計(jì)師這一高智力人群對(duì)于組織的發(fā)展起到關(guān)鍵作用。但大量的調(diào)查數(shù)據(jù)顯示,會(huì)計(jì)師事務(wù)所的員工流失現(xiàn)象非常嚴(yán)重,員工流失的頻繁成為內(nèi)部管理中的最難解決的問(wèn)題,成為事務(wù)所前進(jìn)的障礙。該行業(yè)的人員流失甚至影響了整個(gè)會(huì)計(jì)師事務(wù)所行業(yè)的發(fā)展。本文根據(jù)國(guó)內(nèi)外相關(guān)學(xué)者對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的研究,結(jié)合相關(guān)激勵(lì)理論和實(shí)際工作經(jīng)驗(yàn),對(duì)注冊(cè)會(huì)計(jì)師事務(wù)所的員工激勵(lì)問(wèn)題進(jìn)行分析并提出相應(yīng)的激勵(lì)措施。本文在理論研究的基礎(chǔ)上,結(jié)合H會(huì)計(jì)師事務(wù)所的具體情況,運(yùn)用個(gè)案分析法、文獻(xiàn)法等對(duì)該會(huì)計(jì)師事務(wù)所員工激勵(lì)問(wèn)題進(jìn)行分析,并提出相應(yīng)的完善措施。本文共分為五部分：第一部分緒論部分主要闡述在這一中高速經(jīng)濟(jì)發(fā)展的今天,當(dāng)前我國(guó)會(huì)計(jì)師事務(wù)所在激勵(lì)員工方面的缺失,這一缺失造成了會(huì)計(jì)師事務(wù)所呈現(xiàn)員工流失、企業(yè)經(jīng)濟(jì)效益低下與不均衡、行業(yè)發(fā)展不壯大等問(wèn)題；第二部分會(huì)計(jì)師事務(wù)所的相關(guān)概念與基礎(chǔ)理論主要包括從事務(wù)所的涵義與特性、激勵(lì)機(jī)制的內(nèi)涵及內(nèi)容和相關(guān)基礎(chǔ)理論三個(gè)方面進(jìn)行分析；第三部分H會(huì)計(jì)師事務(wù)所員工激勵(lì)機(jī)制運(yùn)行現(xiàn)狀介紹H會(huì)計(jì)師事務(wù)所的背景和發(fā)展?fàn)顟B(tài)主要從事務(wù)所現(xiàn)行的員工激勵(lì)機(jī)制進(jìn)行分析優(yōu)勢(shì)和不足；第四部分完善H會(huì)計(jì)師事務(wù)所激勵(lì)機(jī)制的措施主要從激勵(lì)機(jī)制五大要素,即誘導(dǎo)因素集合、行為導(dǎo)向制度、行為幅度制度、行為時(shí)空制度和行為歸化制度五個(gè)方面來(lái)完善H會(huì)計(jì)師事務(wù)所的員工激勵(lì)機(jī)制：第五部分總結(jié)與展望主要是對(duì)于本文的總結(jié)和局限性分析,以及對(duì)于未來(lái)相關(guān)研究的展望,希望通過(guò)這份資料能讓更多的企業(yè)管理者和相關(guān)學(xué)者對(duì)于內(nèi)部管理中的激勵(lì)機(jī)制能受到到重視,更多學(xué)者能夠進(jìn)入研究該類問(wèn)題,幫助國(guó)內(nèi)會(huì)計(jì)師事務(wù)所解決員工流失,保留人才,促進(jìn)這個(gè)行業(yè)能夠可持續(xù)地發(fā)
[Abstract]:With the development of economy and the upgrading of industry, economic organizations are becoming more and more aware of the importance of internal management. In internal management, employees are the main labor force. However, due to some problems existing in the internal management of the enterprise, resulting in the continuous loss of staff and resulting in the related losses of the enterprise, it is an urgent problem for the enterprise to retain talents. In particular, in the industry of certified public accountants (CPAs), which are dominated by people and supplemented by capital matching, CPA, as a high intelligence group, plays a key role in the development of the organization. However, a large number of survey data show that the CPAs play a key role in the development of the organization. The phenomenon of staff turnover in accounting firms is very serious. The frequent loss of staff has become the most difficult problem in internal management. The loss of staff in this industry has even affected the development of the whole accounting firm industry. According to the domestic and foreign scholars' research on the CPA industry, combined with the relevant incentive theory and practical work experience, On the basis of theoretical research, combining with the specific situation of H accounting firm, this paper applies the case analysis method. This paper is divided into five parts: the first part is the introduction part, which mainly describes the rapid economic development today. At present, the lack of motivating staff of accounting firms in our country has resulted in the loss of staff, the low and unbalanced economic benefits of enterprises, and the development of the industry. The second part of the related concepts and basic theories of accounting firms mainly includes the meaning and characteristics of the firm, the connotation and content of incentive mechanism and related basic theory. The third part introduces the operating status of employee incentive mechanism in H accounting firm. The background and development status of H accounting firm are analyzed from the current employee incentive mechanism of H accounting firm. In 4th, the measures to improve the incentive mechanism of H accounting firm mainly include five main elements of incentive mechanism, namely, the set of inductive factors, the behavior-oriented system, and the behavior range system. There are five aspects of behavioral space-time system and behavioral domestication system to perfect the employee incentive mechanism of H accounting firm: part 5th summarizes and looks forward to the summary and limitation analysis of this paper, as well as the prospect of future related research. I hope that through this information, more business managers and related scholars will be able to pay more attention to the incentive mechanism in internal management, and more scholars will be able to enter into the study of this kind of problems and help domestic accounting firms solve the problem of staff wastage. Retain talent to promote sustainable development in the industry
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F233;F272.92

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