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1、毕业论文（设计）外文翻译一、外文原文原文：ResearchonSalaryIncentiveofSmall-MediumAccountingFirmsHongHong,ZhuLinSchoolofManagement,WuhanUniversityofTechnology,Wuhan,P.R.China,430070(E-mail:whhw02@163.com,whlgzl0121@163.com)AbstractForalongtime,mostofthesmallandmediumaccount
2、ingfirmsareontheuseofextensivehumanresourcesmanagement,whichresultinlackofincentivemechanisms.Thisarticleisaimedatsmallandmedium-sizedaccountingfirmsofourexistingpaysystem,pointsoutthatitsdeficienciesliesinthefourconflictions,includingtheconflictionbet
3、weenservicechargesystemandbusiness–relatedbonussystem,theconflictionbetweenbusiness-relatedbonusandjob-relatedbonus,theconflictionbetweenthecontradictionoftheresidualclaimbetweenpartnerandnon-partner,thecontradictionbetweenpurematerialdriveandlong-term
4、developmentofthefirm.Basedonthis,thispaperdesignsanewcomprehensiveincentivemodeincludingmaterialincentiveandspiritualincentivetofindthewaysthathelpsmallandmediumaccountingfirmsstimulatetheenthusiasmofstaff.Keywordssmall-mediumaccountingfirms,salaryince
5、ntivemode,materialdrive,spiritualdrive1IntroductionMajorityoftheAccountingfirmsinChinaaresmallandmedium-sizedaccountingfirms,mostofwhicharelocatedinmunicipalandprefecture-levelcities.SincethesystemofCertifiedPublicAccountantsofChinawasrestoredandrecons
6、tructedintheyearof1980,theindustryofCertifiedPublicAccountantshasbeenconsistentlydeveloped.ThenumberofaccountingfirmsinChinahasreached4900bytheendof2004.Buttheaccountingfirmswithmorethan50CPAsarelessthan100,theproportionofwhichismerely2%.Meanwhile,thea
7、ccountingfirmswithlessthan20CPAsmakeup84%ofall.Bytheendof2007,morethan7000accountingfirmsarealloverthecountry.However,mostofthosearesmallandmedium-sizedAccountingfirmisnotanordinary"co-owned"enterprises,but“co-labor”and“co-mental”businessonthebasisof“c
8、o-capital”.InstituteofCertifiedPublicAccountantsistodeterminethesurvivalanddevelopmentofitsmostimportanthumancapitalfactors.But,atpresent,China'ssmallandmedium-sizedaccountingfirmsarefacedwithaseriouslossofCertifiedPublicAccountants.Int
