Research On The Incentive Of Accounting Firm's Employees

With the rapid development of society and economy,the degree of marketization is getting higher and higher.More companies are starting to recruit highquality financial personnel and provide them with generous treatment.On the other hand,due to the auditing work of oversea auditors and the frequent occurrence of business trips,as well as the negative news of the death of office employees,the appeal of accounting firms to talents has been weakened,and the brain drain has become severe.Industry leaders are no longer the preferred choice for prestigious universities.In addition,due to the fact that most firms do not pay enough attention to employee incentives,the current employee incentive system cannot achieve the desired incentive effect,increasing the mobility of employees,and the turnover rate is generally high,even to a certain extent.With regard to audit quality,the continuous emergence of audit failure cases is not unrelated to the low employee incentive effect,and even affects the development of the entire CPA industry.Therefore,as far as possible,attract and retain talents through employee incentive mechanisms to increase the overall work efficiency of accounting firms,mobilize the enthusiasm of employees to the maximum extent,and fully utilize their knowledge and capabilities,so as to ensure that the firm and the entire company The continuous development of the industry is very necessary and urgent.In order to study the incentives of the accounting firms' employees,the author takes the benchmarking firm of the CPA industry and A-accounting as the research object,relying on incentive theories such as fairness theory,expectation theory,and team motivation theory.Based on the research methods of the existing literature,through the investigation of the status quo of the promotion of employees' ability in A accounting firm,compensation and benefits,performance appraisal,and promotion of positions,combined with interviews,surveys,etc.,the current incentives for the target accounting firm The status quo is evaluated,and in combination with different incentive theories,from different perspectives,the company proposes its own suggestions for the improvement and perfection of the existing employee incentive system in response to the employee incentives of A accounting firm,which is an aspect of the accounting firm's human resources management and employee motivation.The study provides a further theoretical basis,while providing reference for other accounting firms to strengthen and improve employee motivation.