本文選題：會(huì)計(jì)師事務(wù)所　切入點(diǎn)：薪酬激勵(lì)　出處：《大連理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著我國(guó)改革開放以來經(jīng)濟(jì)的高速增長(zhǎng),中小企業(yè)逐漸增多并不斷發(fā)展壯大,為之服務(wù)的專業(yè)會(huì)計(jì)的需求量也不斷增加,會(huì)計(jì)服務(wù)市場(chǎng)日益擴(kuò)大。國(guó)際四大會(huì)計(jì)師事務(wù)所陸續(xù)進(jìn)入中國(guó)市場(chǎng),尋求更大的發(fā)展。但相對(duì)于普華永道、德勤這樣高收費(fèi)的跨國(guó)四大會(huì)計(jì)咨詢公司而言,可以提供同等效力服務(wù)的本地會(huì)計(jì)師事務(wù)所更受這些中小企業(yè)的青睞。 會(huì)計(jì)師事務(wù)所屬于知識(shí)導(dǎo)向性企業(yè),生產(chǎn)力主要來源于會(huì)計(jì)職員的專業(yè)知識(shí)與能力,人才的吸納、人才的培養(yǎng)、人才的持有是維持會(huì)計(jì)師事務(wù)所競(jìng)爭(zhēng)實(shí)力以及長(zhǎng)期發(fā)展的資源保證。會(huì)計(jì)事務(wù)所的競(jìng)爭(zhēng)力主要在于人的競(jìng)爭(zhēng)。因此,不少會(huì)計(jì)師事務(wù)所使出了“高薪吸人”的戰(zhàn)略來?yè)寠Z人才。對(duì)于剛剛起步的本地中小會(huì)計(jì)師事務(wù)所,如何在財(cái)力實(shí)力尚且相對(duì)薄弱的情況下長(zhǎng)期持有人才,從而使得會(huì)計(jì)師事務(wù)所得以更加長(zhǎng)足的發(fā)展是當(dāng)前的一項(xiàng)重要課題。 本文展示的案例對(duì)象CD會(huì)計(jì)師事務(wù)所正是這樣一家本地面臨人才流失困境的中小會(huì)計(jì)師事務(wù)所。近年來,該事務(wù)所各部門頻繁出現(xiàn)人員流動(dòng),尤其是相關(guān)重要崗位人才流失情況,對(duì)于管理層以及客戶而言都造成了不小的困惑。如何保留、管理、激勵(lì)專業(yè)會(huì)計(jì)人員,成為該會(huì)計(jì)師事務(wù)所面臨的首要問題。本文結(jié)合該會(huì)計(jì)師事務(wù)所員工流失的多個(gè)典型的實(shí)際事件,依據(jù)薪酬管理、激勵(lì)理論、職業(yè)生涯規(guī)劃理論,對(duì)CD會(huì)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。最后,以“運(yùn)用薪酬管理來吸引人才,采用激勵(lì)保證優(yōu)秀人才繼續(xù)供職,使用職業(yè)生涯規(guī)劃關(guān)注人才的未來”為主線,提出了CD會(huì)計(jì)師事務(wù)所解決人才流失問題的方案。即：設(shè)計(jì)合理的薪酬福利制度,將績(jī)效考核納入到激勵(lì)機(jī)制,規(guī)劃職業(yè)生涯設(shè)計(jì)。本文的研究希望能對(duì)CD會(huì)計(jì)師事務(wù)所的人力資源管理與發(fā)展起到幫助,并對(duì)同類會(huì)計(jì)師事務(wù)所的人才管理起到借鑒作用。
[Abstract]:With the rapid economic growth since China's reform and opening up, small and medium-sized enterprises are gradually increasing and growing, and the demand for professional accounting services is also increasing. The accounting service market is expanding day by day. The four major international accounting firms have entered the Chinese market one after another to seek greater development. But compared with PricewaterhouseCoopers, Deloitte is such a high-charged multinational accounting consulting firm. Local accounting firms that can provide the same level of service are favored by these small and medium-sized enterprises. Accounting firms belong to knowledge-oriented enterprises. The productivity mainly comes from the professional knowledge and ability of accounting staff, the absorption of talents, and the cultivation of talents. The holding of talents is the resource guarantee to maintain the competitive strength and long-term development of accounting firms. The competitiveness of accounting firms mainly lies in the competition of people. Many accounting firms have used the strategy of "attracting people with high salaries" to grab talents. For the small and medium-sized local accounting firms that have just started, how can they hold talents for a long time in a situation where their financial strength is still relatively weak? Therefore, it is an important subject to make the accounting firm develop more rapidly. The object of this paper is CD accounting firm, which is a small and medium-sized accounting firm which is faced with the problem of brain drain. In recent years, there has been frequent turnover in various departments of the firm. In particular, the loss of relevant important positions has caused a lot of confusion for both management and customers. How to retain, manage and motivate professional accountants, This article combines the many typical actual events of staff turnover in the accounting firm, according to the salary management, incentive theory, career planning theory, This paper analyzes the case of the brain drain of CD accounting firm, and analyzes the causes of personnel leaving. Finally, it uses salary management to attract talents, and adopts incentives to ensure that outstanding talents continue to serve. Using career planning to pay attention to the future of talents, this paper puts forward the solution of CD accounting firm to solve the problem of brain drain, that is, to design a reasonable salary and welfare system and to incorporate performance appraisal into the incentive mechanism. This paper hopes to help the human resource management and development of CD accounting firm, and can be a reference to the talent management of similar accounting firms.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F272.92

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