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论文编号：	1451
作者编号：	2120052043
上传时间：	2010/5/16 0:14:07
中文题目：	在华四大会计师事务所员工激励研究
英文题目：	The research on motivation mechanism of Big 4 accounting firms in China
指导老师：	齐善鸿
中文关键字：	四大;会计师事务所;员工激励;策略
英文关键字：	Big 4; accounting firm; staff motivation; mechanism
中文摘要：	摘要 随着中国开放会计师服务行业，国际四大会计事务所，普华永道(PricewaterhouseCoopers)、安永(Ernst & Young)、德勤(Deloitte Touche Tohmatsu)和毕马威(KPMG) (以下简称“四大会计师事务所”，“四大”)纷纷积极的进入中国市场。最近的十年随着中国经济的快速发展，四大会计师事务所在中国各大城市积极的设立办事机构。随着四大会计师事务所进入中国市场，一方面为国内的企业提供了国际水品的高质量的专业服务，培养了一大批和国际接轨的专业会计师人才，带来了先进的技术和管理经验促进了中国会计师行业的发展；但是另一个方面，四大会计师事务所在中国的发展过程中也遇到了很多问题，比如普华永道员工罢工事件导致的行业内的薪酬危机，毕马威达能事件导致的该行业的诚信危机，特别是在二〇〇八年金融危机的冲击下出现的集体裁员导致的信任危机等等。 会计师事务所作为典型的知识密集型服务业，其主要的业务就是利用员工的专业知识和经验，为客户提供所需的财务，税务，管理等方面的鉴证和咨询服务。会计师事务所的产品是非常特殊的，这种服务需要人们投入技能、知识和经验，所以会计师事务所最大的资产就是员工。人才是会计师事务所发展的关键，这也正是会计师事务所不同于其他一般企业形式的特点。所以，会计师事务的管理层如何引导和激发员工的工作积极性，激发员工的工作热情， 解决人力资源管理中遇到的问题是会计师事务所治理的一个非常重要和根本的问题。 本论文从管理学的激励理论基本原理出发，采用理论和实践相结合的方法，从以下几个方面着手，1、以四大会计师事务所为例分析其员工，群体和组织结构特征。2、论述了主要的激励的理论，并结合四大会计师事务所员工的特点总结讨论激励理论的指导作用。3、对四大会计师事务所这样一个颇具代表性的典型的会计师行业进行了案例研究，分析了四大会计师事务所的人力资源激励策略的特点和问题，4、最后有针对性地提出了一些解决思路和具体措施建设性的解决方案。
英文摘要：	Abstract Accompany with the opening of the accounting service business in China, the international accounting firm, which include PricewaterhouseCoopers (“PwC”), Ernst & Young (“E&Y”), Deloitte Touche Tohmatsu (“DTT”), and KPMG. (“Big 4 accounting firm”, “Big 4”) start their business in China actively. In the recent ten years, accompany with the rapid development of economic of China, Big 4 established their branches in main cities of China rapidly. With their business developed in China, Big 4 provided high quality, international standard service to domestic clients, and also trained up a lot of professional accountants who have international view. They also provide advance technique and experience in accounting business to accelerate the development of accounting service level of China. But Big 4 also met lots of problem during this progress. For example, the strike incidents of PwC about compensation policy, the credibility threaten of KPMG due to the “Da Neng” case, especially the threaten of the financial crisis in year 2008. Accounting firm, as a typical Knowledge-intensive Business Service business, the main business is to provide service to their client on accounting, tax, management and etc. The outputs of the accounting firm are special, the service are mainly based on the technology, knowledge and experience of the accountant, the staff. Hence the most important asset of accounting firm is the staff, which is the key of development. That’s also the major difference of accounting firm with other kinds of business. How to motivate the professional staff, inspire their passion, is very important to the human resource management in the accounting firm. In this paper, from the basic principles of motivation and work behavior, the paper analyzes the characteristic of the staff, group and organization of Big 4, discuss the major motivation theory and its effect on the Big 4. Form the case study on the Big 4, as the typical accounting firm, to analysis the current status and the weakness on human resource management strategy, and propose some suggestions and constructive solutions.
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