一、背景如果对全国中小会计师事务所负责人进行有关“最为头疼的管理问题”问卷调查的话,“员工薪酬分配”和“项目管理”这两个问题很可能有机会高居榜首。这两个问题看似分属不同领域,其实相互关联、互相牵制、互为转化,是一个硬币的两面。薪酬分配不科学、不合理必然影响员工工作积极性,也必然导致项目难于管理;项目管理在质量、时间进度和成本利 First, the background If the heads of small and medium sized accounting firms on the “most troublesome management issues ” questionnaire, “employee salary distribution ” and “project management ” these two issues are likely to have a chance to top Top of the list. These two issues seem to belong to different areas, in fact, interrelated, mutual restraint, mutual transformation, is a coin on both sides. Salary distribution unscientific and unreasonable will inevitably affect the enthusiasm of employees, but also inevitably lead to the project difficult to manage; project management quality, time schedule and cost