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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,mostofthesmallandmediumaccountingfirmsareontheuseofextensivehuma
2、nresourcesmanagement,whichresultinlackofincentivemechanisms.Thisarticleisaimedatsmallandmedium-sizedaccountingfirmsofourexistingpaysystem,pointsoutthatitsdeficienciesliesinthefourconflictions,includingtheconflictionbetweenservicechargesystemandbusiness–relatedbonussystem,theconfliction
3、betweenbusiness-relatedbonusandjob-relatedbonus,theconflictionbetweenthecontradictionoftheresidualclaimbetweenpartnerandnon-partner,thecontradictionbetweenpurematerialdriveandlong-termdevelopmentofthefirm.Basedonthis,thispaperdesignsanewcomprehensiveincentivemodeincludingmaterialincent
4、iveandspiritualincentivetofindthewaysthathelpsmallandmediumaccountingfirmsstimulatetheenthusiasmofstaff.Keywordssmall-mediumaccountingfirms,salaryincentivemode,materialdrive,spiritualdrive1IntroductionMajorityoftheAccountingfirmsinChinaaresmallandmedium-sizedaccountingfirms,mostofwhich
5、arelocatedinmunicipalandprefecture-levelcities.SincethesystemofCertifiedPublicAccountantsofChinawasrestoredandreconstructedintheyearof1980,theindustryofCertifiedPublicAccountantshasbeenconsistentlydeveloped.ThenumberofaccountingfirmsinChinahasreached4900bytheendof2004.Buttheaccountingf
6、irmswithmorethan50CPAsarelessthan100,theproportionofwhichismerely2%.Meanwhile,theaccountingfirmswithlessthan20CPAsmakeup84%ofall.Bytheendof2007,morethan7000accountingfirmsarealloverthecountry.However,mostofthosearesmallandmedium-sizedAccountingfirmisnotanordinary"co-owned"enterprises,b
7、ut“co-labor”and“co-mental”businessonthebasisof“co-capital”.InstituteofCertifiedPublicAccountantsistodeterminethesurvivalanddevelopmentofitsmostimportanthumancapitalfactors.But,atpresent,China'ssmallandmedium-sizedaccountingfirmsarefacedwithaseriouslossofCertifiedPublicAccountants.Int
