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为充分调动海事行政单位会计人员的工作积极性,进而促进海事行政单位财务管理水平的提高,本文通过需求层次理论分析海事行政单位会计人员的需求和当前存在的会计人员激励的问题,建立了微观需求分析模型对影响需求的保障要素进行深入分析,提出以不同层次需求为导向、以削弱负面因素、强化正面因素为途径的对会计人员进行激励的观点,并依据综合激励效益和边际激励效益高低构建了多层次的激励建议体系。
In order to fully arouse the enthusiasm of the accountants in the maritime administrative units and to promote the improvement of the financial management level of the maritime administrative units, this paper analyzes the demand of the accountants of the maritime administrative units and the current incentive of accountants through the theory of demand strata, The analysis model makes an in-depth analysis of the factors that affect the demand and puts forward the viewpoints of encouraging the accountants with the guidance of different levels of demand, weakening the negative factors and strengthening the positive factors, and building them according to the comprehensive incentive and marginal incentive benefits A multi-level incentive proposal system.