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随着经济全球化的全面到来,注册会计师行业的竞争日趋激烈,如何选择最佳的激励机制,调动广大注册会计师工作的积极性,更好的在激烈的竞争中处于优势地位,是我国会计事务所所面临的现实问题。本文从会计事务所的组织机构的设计,人员培养的制度以及建立会计事务所科学的激励机制等方面对会计师事务所激励机制的创新问题进行了思考,希望对注册会计师行业的发展有所帮助。
With the arrival of economic globalization, the CPIC industry is becoming more and more competitive. How to choose the best incentive mechanism, to mobilize the enthusiasm of the CPA, and to take a leading position in the fierce competition is a challenge to China’s accounting firms The real problems faced. In this paper, the accounting firm’s organizational structure design, personnel training system and the establishment of a scientific incentive mechanism for accounting firms and other aspects of the innovation of accounting firm incentive mechanism were pondered, hoping to help the development of the CPA industry.