会计师事务所人员管理风险及其控制策略——以安徽华普会计师事务所为参照

An Analysis on Personnel Risk Management and Control of HT Certified Public Accountants

会计师事务所作为依法独立承担注册会计师业务的中介服务机构,在承办审计、会计、咨询、税务等业务方面具有重要的作用。然而,大多数会计师事务所是由注册会计师合伙设立,因为没有配套完善的人力资源管理制度,结构较为松散,员工离职率较高,人才流失问题较为严重,人员管理风险问题较为突出。从人力资源管理的视角分析其人员管理风险,并加强内部控制,对于促进会计师事务所自身的良性发展、规范社会事务所经营活动具有重要意义。

As the intermediary service agency to undertake the business of Certified Public Accountants independently,accounting firms play an important role in auditing,accounting,taxation and consulting.However,most of the accounting firms are established by certified public accountants in partnership.Lack of comprehensive human resource management system has made a relative loose firm structure,high employee turnover rate and serious brain drain problem.Therefore,an analysis on personnel risk management from the angle of human resource management and strengthening the internal control have a great significance on promoting the development of accounting firms and standardizing social enterprises operating activities.