会计师事务所人力资本激励制度-研究

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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