Accounting Firm's Incentive Mechanism Analysis On Human Capital Property Rights Perspectives

Human Capital as one of the most important factors in enterprise's strategy, has becoming essential factors which the enterprise unceasingly grows strong .Human Capital is one kind of ability which stays on the worker body, cannot be divided from its owners. Therefore the human capital has the obvious difference to other elements of production characteristic. Accounting company, as a economic entity body, are knowledge-intensive, technology-crowded and talent & person crowded , its swift and violent development driver not others but the knowledge innovation, the technical innovation and the management innovation, and the subject of this kind of innovation is the person who grasping the innovation knowledge .This article rests on the present theory about Human Capital Property Rights research results, binding the practical work experience and the observation, redefining the Human Capital Property Rights's power & ability. And made a detailed analysis on Human Capital Property Rights characteristic in accounting company, that Human Capital can take risks and can be mortgaged and so. Take this as the foundation and refer the Incentive Status of the company to propose the new mentality on the accounting company's incentive policy design . The specialization Human Capital of company's partner, Senior manager, project manager and the certified public accountant become the accounting company's main element of its production, which is the key point of the company's survival and development. Therefore, the human capital motivations will become the most important constituent of the accounting company's government mechanism . Unified this elementary theory viewpoint, this article has systematically made the following elaboration: The first part emphatically elaborated some main research directions with domestic or foreign between human resources and the human capital ; The second part reviewed the elementary theory of Human Capital Property Rights as well as the incentive theory development conditions; The third part emphatically the current status of incentive policy in accounting company's, including Human Capital initiative; The fourth part main introduced the foundation of the accounting company's incentive policy design: the realization of Human Capital Property Rights and the innovation arrangement of accounting company's property rights; The fifth part is the article's key point, designed the incentive policy separately by the company's partner, senior manager, project manager and the Certified Public Accountant The subjects of accounting company's property rights can share the company's surplus obtains rights and residual control rights ,through to the accounting company's property rights arrangement again . It can also realize the Human Capital property rights in Power & Ability and benefit two aspects, fully transfers the Human Capital's positivity . Completing the accounting company's target on enhancing the quality of auditing and maintaining the competitive advantage in the risky auditing market.