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会计师事务所是以人力资本作为核心竞争力的企业,对人的激励是否恰当直接影响到事务所最终产品——审计报告的质量,随着会计事务所行业竞争日趋激烈,要在竞争中取得优势的地位,会计事务所如何选择激励机制的问题就显得尤为重要。基于事务所人力资本的特殊性,本文从激励理论出发,对会计师事务所的机制选择及创新进行探讨,以更好的调动广大会计师的工作积极性,提高审计的质量。
Accounting firms are human resources as the core competitiveness of enterprises, the right incentives for people directly affect the firm’s final product - the quality of audit reports, as the accounting firm increasingly competitive industries, to gain the advantage in the competition The status of accounting firms how to choose the incentive mechanism is particularly important issue. Based on the particularity of the firm’s human capital, this paper starts from the theory of motivation to discuss the mechanism selection and innovation of the accounting firm in order to arouse the enthusiasm of the majority of accountants and improve the audit quality.