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1、西安建筑科技大学硕士学位论文StudiesonsalaryincentivemechanismofSmallandMedium-sizedCPAFirmsSpecialty:MasterofbusinessadministrationName:JinHongtaoInstructor:ZhaoEr-kuiAbstractWithChina'sgrowingeconomicstrength,Chinaenterprisescontinuetogrow,resultinginprofessionalaccoun
2、tingserviceneedsmoreandmore,accountingfirmshavegreatprospectsfordevelopment,domesticCPAfirmshasalsoincreasedthenumberoffirms,thefastdevelopmentandhasacertainscale.Therapiddevelopmentprocessencounteredmanyproblemsinourcountryaccountingfirm：theproblemofbrain
3、drainisveryserious.Themainproductivefirmsfromtheauditor'smentallabor.So,whetherthehigh-qualitytalentdeterminesthesuccessorfailureoftheaccountingfirm.Thispaperfirstdescribesthepresentsituationofdomesticsmallandmedium-sizedcompensationproblemofaccountingfirm
4、s,andthensummarizestheconclusionsofdomesticandforeignscholarstostudyonthesituationofthesalary,anddesignasetofsuitableforthelocalsmallandmediumenterprisessalaryincentivesystemfromtheinternational"bigfour"advancedsalaryincentivesystem,accordingtotheXinjiangH
5、ongchangTianyuancertifiedpublicaccountantsbusinesspractice,designforthesalaryincentivesystem.Basedonthedesignofcompensation,thetimemanagementsystemintroducedintothecompensationsystem,accordingtothecurrentsituationoftheredesignofthesalarysystemandperformanc
6、esystemman-hourutilizationasthecore.Inthecompensationdesign,accordingtothedifferentlevelsofXinjiangHongchangTianyuanCPAstaff,designfordifferentlevelsofcompensationmanagementsystem,performancemanagementsystemandwelfaremanagementsystem.Thusamoretargetedtheco
7、mpensationincentivesystemtoplayarole,soastoattractthebesttalent,reducerateofemployeeturnovereffect.Thedesignofthecompensationsystemcanmotivatefirmemployeeshighqualitycompletionoftasks,sothatemployeeshaveasenseofbelonging,butalsofromtheperspectiveofhumanres
8、ourcesmanagement,strengthenthefirm'sinternalmanagementability,makeXinjiang西安建筑科技大学硕士学位论文HongchangTianyuancertifiedpublicaccountantsinthecomplexmarketenvironment,constantlystriveforlargermarketshareofthemarket
