| The CPA is professional and intermediary industry in socialist market economy, is thefoundation of market economy system, its focus to provide authentication and managementconsulting business. The CPA industry in China accompanied by the construction of reformand opening up and the socialist market economy system, continue to grow and develop, inthe service and perfect financial market construction and the reform of state-ownedenterprises, improve the quality of accounting information, to guide the allocation of socialresources etc., play an irreplaceable important role. Meanwhile, in order to better serveChina’s economic and social development and boost Chinese enterprises "going out" strategyof major acts, which requires accounting firms can become bigger and stronger. However, thefirm bigger and stronger to make a go of the key is to protect personnel. However, under thecurrent situation, because the characteristics of the industry, trade and industry positionfamiliarity level is not high, so that the CPA profession personnel liquidity, low sense ofbelonging organization.Given the current CPA talent management situation is not strong, the paper hopes on thebasis of existing research on the psychological contract, the more mature theory into the CPAprofession to explore the content and structure of CPA personnel psychological contract forthe future CPA better study the psychological contract fulfillment, contrary to lay a solidfoundation and rupture. Based on the literature review, field interviews and openinvestigation on the use of exploratory factor analysis, the CPA psychological contract"Accounting Firm" and "CPA responsibilities" exist in three dimensions, CPA theresponsibilities are divided into welfare measures, professional growth, and environmentalsupport three dimensions; CPA liability into transactions responsibility, responsibility fordevelopment and the relationship between the three dimensions of responsibility... |
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