会计师事务所激励机制创新探析

Analysis of Incentive Mechanism Designation Innovation in Accounting Firm

人力资本是会计师事务所的核心竞争要素,对"人"的激励是否恰当直接关系到事务所产品--审计报告的质量,以及事务所的长远发展。事务所的人力资本极具特殊性,因此事务所激励机制应采用分层原则,从动因差异、激励手段组合以及绩效评价三方面进行创新,并注重对注册会计师精神激励和价值观念的融合。

Manpower capital is the core factor in accounting firm,suitable prompting to the employees will influence the accounting firm＇s product-auditing report quality,and the long-term development of accounting firm.This paper starts from the manpower capital＇s particularity,considers that incentive mechanism designation should observe the delaminating principle,and it＇s very important of inspiring with spirit and value-introjections.