会计师事务所人才吸引力探析

Analysis of the Talent Attractiveness of Accounting Firms

注册会计师行业是典型的智力密集型服务行业,注册会计师行业的竞争从根本上讲是行业人才的竞争。当前,由于政策调整、市场变化,尤其是会计师事务所自身文化建设不到位、管理机制不健全、保障体系不完善等,导致事务所特别是中小所的人才吸引力出现不同程度的下降已是不争的事实。增强会计师事务所的人才吸引力应当遵循以人为本、市场导向、统筹兼顾的基本原则。论文从文化建设、管理机制、保障体系3个方面对增强会计师事务所人才吸引力面临的突出问题进行了剖析,并提出了相应的改进策略,以期促进会计师事务所高质量发展,更好地服务于国家建设。

The certified public accountants industry is a typical service industry with intensive intelligence.Fundamentally speaking,the competition in the certified public accountants industry is the competition of industry talents.At present,due to policy adjustment,market changes,especially the accounting firms'own cultural construction is not in place,the management mechanism is not perfect,the guarantee system is not perfect,so it is an indisputable fact that the talent attractiveness of accounting firms,especially small and medium-sized firms,has declined to varying degrees.In order to enhance the talent attractiveness of accounting firms,they should follow the basic principles of people-oriented,market-oriented and overall consideration.This paper analyzes the prominent problems faced by enhancing the talent attractiveness of accounting firms from three aspects:cultural construction,management mechanism and guarantee system,and puts forward corresponding improvement strategies,so as to promote the high quality development of accounting firms and better serve the national construction.