發(fā)布時(shí)間：2018-05-10 23:11

  本文選題：會(huì)計(jì)師事務(wù)所 + 激勵(lì)機(jī)制��； 參考：《西北大學(xué)》2014年碩士論文

【摘要】：隨著改革的不斷深入及市場(chǎng)經(jīng)濟(jì)的發(fā)展,尤其是自我國加入WTO以來,注冊(cè)會(huì)計(jì)師行業(yè)得到了高速發(fā)展,會(huì)計(jì)師事務(wù)所在激烈的競(jìng)爭(zhēng)中逐步壯大,為我國經(jīng)濟(jì)的快速發(fā)展起到至關(guān)重要的作用。YY會(huì)計(jì)師事務(wù)所屬于國內(nèi)中大型會(huì)計(jì)師事務(wù)所中的一員,面對(duì)日趨激烈的競(jìng)爭(zhēng),事務(wù)所開始出現(xiàn)部分業(yè)務(wù)員工工作主觀能動(dòng)性不強(qiáng)及人才流失等現(xiàn)象。業(yè)務(wù)員工在會(huì)計(jì)師事務(wù)所中作為可持續(xù)發(fā)展的第一資源,是其核心競(jìng)爭(zhēng)力的體現(xiàn),其人員的規(guī)模、結(jié)構(gòu)和素質(zhì)關(guān)系著會(huì)計(jì)師事務(wù)所未來發(fā)展的趨勢(shì)。因此能否留住業(yè)務(wù)員工,如何選擇最佳的激勵(lì)機(jī)制,調(diào)動(dòng)事務(wù)所業(yè)務(wù)員工工作的積極性,更好地在激烈的競(jìng)爭(zhēng)中處于優(yōu)勢(shì)地位,成為YY會(huì)計(jì)事務(wù)所所面臨的關(guān)鍵問題。 本文運(yùn)用相關(guān)激勵(lì)理論,在對(duì)YY事務(wù)所的業(yè)務(wù)員工現(xiàn)有激勵(lì)機(jī)制進(jìn)行深入調(diào)查、分析和研究的基礎(chǔ)上,對(duì)其激勵(lì)機(jī)制體系進(jìn)行了優(yōu)化設(shè)計(jì)。通過對(duì)YY會(huì)計(jì)師事務(wù)所業(yè)務(wù)員工激勵(lì)現(xiàn)狀的調(diào)查分析,我們發(fā)現(xiàn)現(xiàn)有激勵(lì)機(jī)制存在系列問題：其激勵(lì)模式單一,僅考慮物質(zhì)激勵(lì)而忽略精神激勵(lì)；僅重短期激勵(lì)而缺乏長期激勵(lì)措施,考核體系不健全,未考慮成本效益原則,薪酬體系不科學(xué),輕視員工職業(yè)規(guī)劃設(shè)計(jì),培訓(xùn)體質(zhì)不完善,不重視員工的個(gè)人發(fā)展與會(huì)計(jì)師事務(wù)所發(fā)展之間的緊密關(guān)系等。在深入探討上述問題產(chǎn)生的緣由之后,在物質(zhì)激勵(lì)、精神激勵(lì)、發(fā)展激勵(lì)、成就激勵(lì)等多重激勵(lì)策略的基礎(chǔ)上,綜合利用相關(guān)激勵(lì)理論,特別強(qiáng)調(diào)長短期激勵(lì)措施的完美有效搭配,并針對(duì)不同員工的需求分層設(shè)計(jì)激勵(lì)機(jī)制,達(dá)到穩(wěn)定并優(yōu)化業(yè)務(wù)員工隊(duì)伍的目的。為保障優(yōu)化設(shè)計(jì)出的激勵(lì)機(jī)制能夠有序運(yùn)行,本文提出相關(guān)后續(xù)配套保障措施。 相信本文的研究會(huì)給YY會(huì)計(jì)師事務(wù)所人力資源管理,尤其是對(duì)其業(yè)務(wù)員工的激勵(lì)機(jī)制設(shè)計(jì)具有一定參考價(jià)值。
[Abstract]:With the deepening of the reform and the development of the market economy, especially since China's entry into WTO, the CPA industry has been developing at a high speed, and the accounting firms are gradually expanding in the fierce competition. YY accounting firm is one of the large accounting firms in China, facing the increasingly fierce competition. The firm began to appear some business staff work initiative is not strong and brain drain and other phenomena. As the first resource of sustainable development, business staff is the embodiment of its core competitiveness. The scale, structure and quality of its staff are related to the future development trend of accounting firms. Therefore, whether to retain the business staff, how to choose the best incentive mechanism, how to mobilize the enthusiasm of the business staff, better in the fierce competition in the dominant position, has become the key problem facing YY accounting firm. Based on the investigation, analysis and research of the existing incentive mechanism of YY firm, this paper optimizes the incentive mechanism system by using the relevant incentive theory. Based on the investigation and analysis of the incentive situation of YY accounting firm, we find that the existing incentive mechanism has a series of problems: its incentive mode is single, only material incentive is considered, but spiritual incentive is ignored; It only emphasizes short-term incentives but lacks long-term incentive measures, the evaluation system is not perfect, the principle of cost-effectiveness is not considered, the salary system is not scientific, the staff's career planning and design are despised, and the training constitution is not perfect. Do not attach importance to the personal development of staff and accounting firm development between the close relationship. After deeply discussing the causes of the above problems, on the basis of many incentive strategies, such as material incentive, spiritual incentive, development incentive, achievement incentive and so on, this paper makes comprehensive use of relevant incentive theory. Emphasis is placed on the perfect and effective matching of short-term and long-term incentive measures and the design of incentive mechanism according to the needs of different employees so as to achieve the purpose of stabilizing and optimizing the work force. In order to ensure the optimal design of the incentive mechanism can run in an orderly manner, this paper puts forward the relevant follow-up supporting measures. It is believed that the research in this paper will give YY accounting firm human resource management, especially the design of incentive mechanism for its business staff has certain reference value.
【學(xué)位授予單位】：西北大學(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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