进入权与会计师事务所收益分配

Access and Income Distribution of Accounting Firms

本文以会计师事务所的收入为基数,将收益分配分为四个层次,并着重阐述第二层次与第三层次的分配,主要是在进入权理论所设置的“三位一体”股权设置研究的基础上,运用“权利与利益相配比,同时在利益的分配中体现责任的承担”的原则,设计了收益分配模型,在模型中体现关键人力资源的作用,以激励会计师事务所关键人力资源拥有者。

In this paper, the authors first use accounting firm＇s income as the basis of income distribution which can be divided into four levels. The paper focuses on the second and third level in the research. Then, the paper explores the second and third level of distribution to establish the ＂the trinity＂ equity ownership installment on the theory of access. Next, the paper applies ＂the principle of rights and interests match and accountability embodied in the income distribution＂ in income distribution models. And finally embodies the key role of human resources to stimulate the owner of key human resources.