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论文编号：	10704
作者编号：	2120163174
上传时间：	2018/12/9 0:00:31
中文题目：	T会计师事务所员工激励机制研究
英文题目：	The Research On Incentive Mechanism of T Accounting Firm
指导老师：	程新生
中文关键字：	会计师事务所；激励机制；人才流失
英文关键字：	Accounting firms; Incentive mechanism; Brain drain
中文摘要：	随着我国经济的不断发展，注册会计师行业也在不断地稳步建设。如今，尽管我国会计师事务所已近千家，注册会计师已经突破百万大军，但是我国注册会计师行业与发达国家注册会计师行业相比还是存在着巨大的差距。我国注册会计师行业的发展还是任重道远，如何提高员工的工作热情和积极性，吸纳人才的加入，减少人才流失的现象，提高事务所竞争优势，促进事务所可持续性的稳健发展，仍然是当今我们需要研究的课题。国际四大会计师事务所具有成熟的管理理念与先进的发展战略，拥有大量专业的知识技术型人才，对国际四大会计师事务所员工激励机制的研究，有助于我国注册会计师行业的发展壮大，对我国会计师事务所员工激励机制的研究起到推动作用。 本研究以国际四大会计师事务所之一的T会计师事务所员工激励机制现状为案例进行分析研究。基于相关的激励理论，采用文献研究法、调查分析法和案例分析法等方法，指出现有激励机制存在的系列问题。首先，分析了绩效考评制度存在的问题及其成因。其次，T会计师事务所存在薪酬结构不合理，薪酬激励对员工激励不足的问题。随后，指出了对能力激励与情感激励不够重视的现状。针对T会计师事务所绩效激励、薪酬激励、能力激励和情感激励等激励机制的现状设计了激励机制改进方案。研究提出改进方案的推行需要相关保障措施的支持，包括建立合理有效的绩效激励监督制度，薪酬激励与精神激励相互结合，建立员工能力培训体系与完善的人才数据平台以及采用物质激励与营造以人为本的情感激励氛围。
英文摘要：	With the continuous development of China's economy, the profession of CPA is building steadily. Nowadays, although there are nearly a thousand accounting firms in China and CPAs have exceeded one million, there is still a huge gap between the profession of CPA in China and in developed countries. The development of China's profession of CPA still has a long way to go. How to improve the enthusiasm of employees, absorb talents, and reduce the phenomenon of brain drain? How to improve the competitive advantage of the firm, and promote the stable development of the CPA firm? Such questions are subjects of research. Big 4 accounting firms have mature management concepts and advanced development strategies, and have a large number of professionals. The research on the incentive mechanism of big 4 accounting firms will promote the development of the profession of CPA in China and the research on the incentive mechanism of accounting firms in China. This paper studies the case of T accounting firm, one of the big 4 accounting firms. Based on the relevant incentive theories, through literature analysis, investigation analysis and the case analysis of T accounting firm’s incentive mechanism, finding out the existing problems. First of all, it point out the problems in performance evaluation and analyzes the reason caused. Secondly, T accounting firm has the problem that the compensation structure is not reasonable, and the compensation incentive has limited effective. Subsequently, the insufficient attention to capacity and emotional incentives was pointed out. According to the current incentive mechanisms, an improvement scheme of incentive mechanism was designed, such as performance incentives, salary incentives, ability incentives and emotional incentives. The paper proposes the supporting safeguard measures, including the establishment of a reasonable and effective performance incentive supervision system, a combination of compensation incentives and spiritual incentives, the establishment of a staff capacity training system and a comprehensive platform for talent data, and the creation of a people-oriented atmosphere for feelings incentive.
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