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论文编号：	11460
作者编号：	2320170664
上传时间：	2019/12/17 13:15:42
中文题目：	RZ会计师事务所员工激励策略研究
英文题目：	Research on Staff Incentive Strategy of RZ Accounting Firm
指导老师：	于斌
中文关键字：	RZ会计师事务所；员工激励；中小企业；考核指标
英文关键字：	RZ Accounting firm; Staff Incentives; Small Business Offices; Assessment indicators
中文摘要：	随着我国经济的发展，资本市场流通迅速，中小企业成为中国企业的主流，这为中小会计师事务所的发展提供了良好的契机。但是，我们仍然认识到中小会计师事务所的现状并不乐观。由于市场竞争的加剧，包括四大在内的许多大型会计师事务所降低了服务收费，工资薪金相对中小会计师事务所有一定的优势，中小会计师事务所很难给出有市场竞争力的待遇，导致许多中小会计师事务所难以留住和吸引人才，而注册会计师行业的高知识含量特征决定了人才是会计师事务所核心竞争力，人才储备已成为会计师事务所扩大规模的关键因素，因此人才流失一直是困扰中国中小会计师事务所发展的主要问题。完善合理的人才激励机制，直接关系到会计师事务所的成败，尤其是中小型会计师事务所的成败。彼得?德鲁克在《21世纪对管理的挑战》预言：“如何提高知识型员工的生产力以及如何有效激励知识型员工是21世纪企业面临的最大挑战。”加强人才管理，减少人才流失是中小型会计师事务所可持续发展的重要方面。 本文参考了大量的文献资料，分析了我国中小会计师事务所员工激励策略现状，以及现有激励制度存在的问题，并以 RZ会计师事务所为例，详细阐述了 RZ会计师事务所现有员工激励制度，分析其优点和弊端，结合对同行业类似规模事务所激励现状的调查和研究，发现目前中小会计师事务所在员工激励方面普遍存在诸多不合理的现象，如有的激励制度不明确，固定薪资占比过大，没有激励作用；有的浮动薪资部分与单一的业绩指标相关，导致员工过分关注业务的开拓和业务量的大小，忽略了业务质量等问题， 使得中小型会计师事务所人员的职业道德、能力素质、积极进取、团结合作等重要精神被忽视，难以培养和留住德才兼备的优秀人才，事务所发展后劲不足，难以持续维持发展目标。本文从最基本的激励理论入手，说明了员工激励的重要性和必要性。结合会计师事务所的行业特点，特别是中小型会计师事务所的行业特征，说明了建立多维度的、全面的激励策略的重要性，不仅要物质激励更要有精神激励，不仅要有定量指标，也要有定性指标，引导中小型会计师事务所建立起适合本所发展的员工激励机制，实现事务所做大做强的宏伟目标。
英文摘要：	With the rapid development of China's economy and the rapid circulation of capital market, small and medium-sized enterprises have become the mainstream of Chinese enterprises, which provides a good opportunity for the development of small and medium-sized accounting firms. However, we still realize that the status quo of small and medium-sized accounting firms is not optimistic. Due to the intensification of market competition, many large accounting firms, including the Big Four, have reduced their service fees, and have certain advantages over small and medium-sized firms in terms of salaries and salaries. It is difficult for small and medium-sized accounting firms to give competitive treatment in the market, which makes it difficult for many small and medium-sized firms to retain and attract talents, while CPA firms are not able to attract talents. The high knowledge content of the division industry determines that talents are the core competitiveness of accounting firms, and the talent reserve has become the key factor to expand the scale of accounting firms, so the brain drain has been the main problem that plagues the development of small and medium-sized accounting firms in China. Perfecting reasonable talent incentive mechanism is directly related to the success or failure of accounting firms, especially small and medium-sized accounting firms. Peter Drucker predicted in "Challenges to Management in the 21st Century": "How to improve the productivity of knowledge workers and how to effectively motivate knowledge workers is the biggest challenge facing enterprises in the 21st century." Strengthening talent management and reducing brain drain are important aspects of sustainable development of small and medium-sized accounting firms. Based on a large number of literature, this thesis briefly analyses the current situation of staff incentive of small and medium-sized accounting firms in China under the new situation and the challenges faced by the existing incentive system. Taking RZ accounting firm as an example, this thesis elaborates the existing staff incentive system of RZ accounting firm, analyses its advantages and disadvantages, and combines it with the same industry. Investigation and Research on Incentive status of small and medium-sized firms have found that there are many unreasonable phenomena in employee incentive in small and medium-sized firms. For example, some incentive systems are not clear, the proportion of fixed salary is too large, and there is no incentive effect; some floating salary is related to a single performance index, which leads to excessive employee. Focusing on the development of business and the size of business volume, neglecting the quality of business and other issues, the important spirit of professional ethics, competence, initiative, solidarity and cooperation of small and medium-sized accounting firms has been neglected. It is difficult to cultivate and retain excellent talents with both moral and talent, and the firms have insufficient development potential and are difficult to sustain. Maintain development goals. Starting from the basic incentive theory, this thesis illustrates the importance and necessity of employee incentive. Based on the industry characteristics of accounting firms, especially those of small and medium-sized accounting firms, this thesis illustrates the importance of establishing multi-dimensional and comprehensive incentive strategies, not only material incentives but also spiritual incentives, not only quantitative indicators, but also qualitative indicators, to guide the establishment of small and medium-sized accounting firms. To set up a staff incentive mechanism suitable for the development of our institute, and realize the grand goal of making our firm bigger and stronger.
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