The Designing Of Stimulus Compensation System Of Small And Medium Sized Accounting Firm

The diversification demand devolopment of Chinese enterprises'scale, the diversification service demand, and the demand of the small and medium sized accounting firm who could provide better services, what are the foundation of the development of accounting firms, also the standard and the development.The factor is essential to strong the profession and also to promot the development.The defects of our small and medium sized accounting firm such as lacking the potential to explore market, the specialist, the standard ministry of internal control, against their survival and development. How to do much better, human capital is the key. If or not owning the CPA of high quality and ability,which influence the development of accounting firms specially the small and medium. The brain drain problem has grown to become the primary problem in human resources management in the firms.Through the survey of pay to our small and medium sized accounting firm,we found so much unreasonable in existent salary modes,such as a low permanent part, and some even abcent, some have a single performance indicators to pay part, making the whole compensation is too stimulating to encourage and guide people paying more attention to expand the business, development the customers, neglect the quality of business. And the mode of salary has made morality, ability, outstanding personal qualities hardly to be the standards of evaluation, the result will inevitably damage the firm, enlarge the auditing,make more difficult to educate and retain talent.Therefore, we proposed to establish a suitable,fairly comprehensive stimulus compensation system for the small and medium sized accounting firm.Firstly, we demonstrate the stimulative of broadbanding in theory,and discuss the possibilities and effect by introducing the evaluation in salary systems.And then, based on accounting firm,especially on the characteristics in small and medium sized accounting firm, the full compensation constructed on last performance assessment is important. Against the situation of lacking performance evaluations of appraisal target system and relevant indicators too focused on one target, we buid the the office staff performance system in two ways qualitative and quantitative. The qualitative indicators major evaluation staff all aspects of the comprehensive ability, the qualitative indicators focus on the works'quality qualitative. Through qualtiative evaluation, we establish different salary on one posts of staff, avoiding the existence of the job pay fixed or having a too low standard,or lacking motivated factor. Through established indicators,the accounting firm establish qualitative factors in business performance of the employees salaries, and still reserve the factors on business development. The firm emphasize the quantitative and also pay more attention on the control of high quality in business, and lead the accounting firm making the business development to be the first key that still couldn't relax the control in internal management.