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ID:32730660
大小:1.49 MB
页数:48页
时间:2019-02-15
《会计师事务所人力资本激励制度-研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ABSTRACTAsforenteringtheeraofknowledge-basedeconomy,humancapitalhasbecomethemostvaluableresource.Intheknowledge-basedenterprises,theroleofhumancapitalasafactorofproductionisbecomingincreasinglyobvious.Humancapitalisacertainqualityorabilityinthehumanbody.Accoun
2、tingf'msaredifferentfromthegeneralbusinessorganizations.Itsmainfeatureisintensiveintelligence.Duetothespecialnatureofaccountingfirms,thehumancapitalismuchmoreimportantthannon-humancapital.Theso-calledhumancapitalisactuallysharesofhumancapital.Theprincipleistoc
3、ontributetothesizeOrvalueofhumancapital,basedoncertaincriteriaormethodsused.Itsmainobjectivesatetoenableenterprisesoperators,seniormanagementandtechnicalpersonnelaswellasordinaryemployeesenjoyashareofthesurplus.Inthefirstpartofthisarticle,theauthorsummarizedth
4、edefinitionsofHumancapitalfromdomesticandforeignscholars’researchresults.Accountingfirmsaremainlyintellectuallaborprocess,invirtueofacertifiedpublicaccountantpractice.Professionalknowledge,experienceandprofessionaljudgmentprovidehigIl·qualityservicest0customer
5、s.Thisispreciselywherethespecialaccountingfh-msdifferentfromotherenterprises.Inthesecondpart,theauthoranalyzedthedefectsofthedistributionofaccountingfirms.Theauthorraisedupanewformoforganization,limitedliabilitypartnership.Inthethirdpart,theauthorsetupincentiv
6、eshares.Keyresourcesarematerialassets,customerresourcesanddecision·makingresources,technologyandhumanresources.ThehumanreSOurceisthemostcriticalresource:inaccountingfirms.Bascdonthis.theauthorformeda”three-dimensional”.1会计师事务所人力资本激励制度研究inthefourthpart,thedistr
7、ibutionofincomewillbedividedintofourlevels·Level1isthenetoperatingincome;Level2istodividenetincomeintocontributionssharesandstatusshares;inlevel3,theremainingofficeswillbeallocatedonthebasisofthesecondlevel,fromthecollectivewelfare,thedistributionofdevelopment
8、fundsandpropertystocks;FourthlevelistheinternaldistributionsofallIevels.Themaincontributionsare."Thispaperattemptstostudytheheightsonthebasisofhumancapitaltheory。combiningthefactso
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