Research On The Human Resource Management Of The CPA Firm In China

With the continuous acceleration of the global economic integration, foreign-capital enterprises have continuously "walked in", and chinese enterprises have also been "going abroad ",the multinational operation and large-scale development of enterprises cannot be separated from according firms professional services and support. However, due to the small scale of local firms, international awareness of the lack of large enterprises, can not meet the demand for services. For a long time,it has been the "Big Four" firms and the national firms of the invested places that serve for the going out enterprises in our country.And in the domestic market, the central enterprises concerning about people livelihood are also almost monopolized by the "big four", this situation greatly threatens the security of the national economic information,so our government has introduced a series of policies which are aimed at spurring firms on to bigger and stronger development and promoting their merging and restructuring,thus realizing the fast development of offices size..Whether human resource management of an accounting firm is efficient influences the audit quality it provides and the audit risks it is subject to. Thus, human resource management plays a key role in its survival and development. This paper is a theoretical analysis, combined with a questionnaire, to demonstrate the main problems on human resource management of accounting firms in China and provide corresponding solutions, including: establish the idea of strategic human resource management; make efficient policy of recruitment; pay attention to training; establish a scientific performance appraisal system; make a flexible reward and incentive system; expand the scale to enhance the strength.