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人力资本具有的创新能力对事务所的贡献是一般人力资源、非人力资本所无法比拟的:首先,合理利用人力资本创新是提高审计质量的关键之一;其次,合理利用人力资本创新是审计风险控制的重点;最后,合伙事务所声誉主要依靠人力资本创新力的合理利用。为此,在事务所的收入分配制度安排中对人力资本应该实行按知分配,这是合理利用人力资本创新力的必然之举。
Human capital has the ability to innovate the contribution of the firm is the general human resources, non-human capital can not be compared: First, the rational use of human capital innovation is to improve the quality of audit one of the keys; Second, the rational use of human capital innovation is the audit risk Control the focus; Finally, the reputation of the partnership firm relies mainly on the rational use of human capital innovation. To this end, the allocation of income in the firm’s allocation of human capital should be based on the distribution of knowledge, which is a reasonable use of human capital innovation is inevitable.