会计师事务所合伙人的晋升与退休机制研究被引量：4

Study on the promotion and retirement system of partners in accounting firms

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摘要会计师事务所合伙人的职业生涯是有限的。持续经营的会计师事务所的存续期间将超越单个合伙人的职业生涯。那些能够在会计师事务所内坚持下来的助理人员将晋升为合伙人。在一个较长的时间纬度下,助理人员可以看作未来的合伙人,事务所内部专业人员之间的关系也就表现为不同代次合伙人之间的关系。本文借用宏观经济学领域的世代交叠模型,构建关于合伙人之间关系的动态数学模型,以合伙人的行为作为研究对象对会计师事务所进行动态分析。 The professional career of partners in accounting firm is limited. The continued operation of the firm will usually outlast the individual partner’s career. It is natural those who work and develop a long career in the same firm to be considered and eventually be promoted to be partners. This creates a different relationship dynamic among colleagues and also the dynamics among partners from different generations. By adopting the overlapping generations model of macro-economics, this article constructs an adjustable mathematical model for the relationship between partners and presents an analysis on accounting firms with the partners’ behavior as the subject.

作者葛徐

机构地区天健会计师事务所

出处《中国注册会计师》北大核心 2013年第3期40-47,2-3,共8页 The Chinese Certified Public Accountant

关键词会计师事务所合伙人动态数学模型退休世代交叠模型职业生涯助理人员宏观经济学

分类号 F233 [经济管理—会计学]

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