中小会计师事务所激励性薪酬体系设计

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1、中小会计师事务所激励性薪酬体系设计摘要我国中小会计师事务所行业存在着市场开拓能力不足、专业人才缺乏、内部管理不规范等问题，这成为制约其生存和发展的障碍。会计师事务所要做大做强，人才是关键。能否拥有有能力、高素质的审计人才，关系到会计师事务所尤其是中小会计师事务所的兴衰成败。合理的薪酬是留住人才的关键因素之一，然而通过调查我国中小会计师事务所的薪酬状况发现，目前薪酬模式存在诸多不合理，如薪酬体系中的固定薪酬较低，变动薪酬与单一业绩指标挂钩，这就诱使员工过分开拓业务、发展客户，从而忽视了业务质量，同时这又造

2、成职业道德、能力素质等优秀的个人素质都难以成为薪酬的考核因素，这加大了事务所的审计风险，也更难以留住和培养优秀人才。本文首先论述宽带薪酬的激励作用，将绩效评价导入整个薪酬体系，然后，结合中小会计师事务所的行业特征，说明建立基于绩效评价的薪酬体系的激励性和重要性。针对中小会计师事务所绩效评价存在的问题，本文分别从定性与定量两大方面构建事务所绩效评价体系，定性指标主要评价员工各个方面的综合能力。通过定量指标的评价，确定不同岗位员工的宽带岗位薪酬，避免了目前岗位薪酬固定、标准过低、缺乏激励的缺陷。关键词：薪酬

3、体系绩效评价激励性会计师事务所IncentivePaySystemDesignoftheSmallandMediumAccountingFirmsAbstractAtpresent,forChina'ssmallandmedium-sizedaccountingfirms,thelackofmarketdevelopment,thelackofprofessionals,thelackofstandardizationoftheinternalmanagementbecomebarrierstorest

4、rictitssurvivalanddevelopment.IftheCertifiedPublicAccountantsintendtobecomebiggerandstronger,themostimportantisthetalents.Owninghighlyqualifiedandcapableaccountantshasasignificantimpactonthedevelopmentofaccountingfirms,especiallythesmallandmedium-sizedac

5、countingfirms.Reasonableremunerationisoneofthekeyfactorstoretaintalents.However,byinvestigatingwefoundtheremunerationofsmallandmedium-sizedaccountingfirmshasmanyunreasonablefactorsinthepaysystem,forexample,fixedpayislowerandvariablepayislinkedtosingleper

6、formanceindicators.Itleadstoemployeesoverdeveloptheirbusinessandclients,butignoringthequalityofservice.Andtheworkethic,abilityandqualityofoutstandingpersonalqualitiesaredifficulttobecomeasalaryofassessmentfactors.Itwillincreasethefirm'sauditrisk,andmored

7、ifficulttoretainandcultivatetalents.Thepaperfirstdiscussesthebroadbandpayincentivesandputsperformanceevaluationintothewholepaysystem.Then,establishingincentivepaysystembasedonperformanceevaluationcombineswiththeindustrycharacteristicsofsmallandmedium-siz

8、edaccountingfirmsandintroducesitsincentivesandimportance.Inordertosolvetheproblemofperformanceevaluationofsmallandmediumaccountingfirms,thepaperbuildsfirmperformanceevaluationsystemfromthetwoaspectsofthequalitativeandquant