Chinese Accounting Firms Staff Achievements Inspection And The Salary Research

Along with China's joining WTO, the Chinese accounting firm market opens to the world, accelerated international accounting firms into China in the process. On the other hand, because of the government apparatus reform, the establishment of accounting firm is easier by government's using approval system instead of verification system, a lot of new accounting firms are set up in very short time. Therefore the past single market competition behavior of our country CPA industry changed to the competition of market and human resource. In the end the competition of accounting firms is the competition of human resource. This article embarked from the accounting firm basic characteristic, had pointed out the importance of the talented person and the talented person incentive in the accounting firm. Utilizing economic incentive theory and the management science incentive theory, has analyzed the question and the origin which our country accounting firm human resources management aspect existed, the achievement which the moment domestic scholar studied, proposed our country accounting firms staff achievements inspection and the salary drive mentality, designed the system of the multi- steps for accounting firm's staff promotion, and designed the model of incentive salary which stressed stipulation according to the staff different needs: "Red stock incentive plan" and "long-term stockholder's rights incentive plan". The change was taken place after its implementation of these plans.