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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,(E-mail:whhw02@163.com,whlgzl0121@163.com)AbstractForalongtime,mostofthesmallandmediumaccountingfirmsareontheuseofextensive
2、humanresourcesmanagement,whichresultinlackofincentivemechanisms.Thisarticleisaimedatsmallandmedium-sizedaccountingfirmsofourexistingpaysystem,pointsoutthatitsdeficienciesliesinthefourconflictions,includingtheconflictionbetweenservicechargesystemandbusiness–relatedbonussystem,
3、theconflictionbetweenbusiness-relatedbonusandjob-relatedbonus,theconflictionbetweenthecontradictionoftheresidualclaimbetweenpartnerandnon-partner,thecontradictionbetweenpurematerialdriveandlong-termdevelopmentofthefirm.Basedonthis,thispaperdesignsanewcomprehensiveincentivemod
4、eincludingmaterialincentiveandspiritualincentivetofindthewaysthathelpsmallandmediumaccountingfirmsstimulatetheenthusiasmofstaff.Keywordssmall-mediumaccountingfirms,salaryincentivemode,materialdrive,spiritualdrive1IntroductionMajorityoftheAccountingfirmsinChinaaresmallandmediu
5、m-sizedaccountingfirms,mostofwhicharelocatedinmunicipalandprefecture-levelcities.SincethesystemofCertifiedPublicAccountantsofChinawasrestoredandreconstructedintheyearof1980,theindustryofCertifiedPublicAccountantshasbeenconsistentlydeveloped.ThenumberofaccountingfirmsinChinaha
6、sreached4900bytheendof2004.Buttheaccountingfirmswithmorethan50CPAsarelessthan100,theproportionofwhichismerely2%.Meanwhile,theaccountingfirmswithlessthan20CPAsmakeup84%ofall.Bytheendof2007,morethan7000accountingfirmsarealloverthecountry.However,mostofthosearesmallandmedium-siz
7、edAccountingfirmisnotanordinary"co-owned"enterprises,but“co-labor”and“co-mental”businessonthebasisof“co-capital”.InstituteofCertifiedPublicAccountantsistodeterminethesurvivalanddevelopmentofitsmostimportanthumancapitalfactors.But,atpresent,China'ssmallandmedium-sizedaccountin
8、gfirmsarefacedwithaseriouslossofCertifiedPublicAccountants.Inthecurr