The Research Of Human Capital Incentive Systems In CPA Firm

As for entering the era of knowledge-based economy, human capital has become the most valuable resource. In the knowledge-based enterprises, the role of human capital as a factor of production is becoming increasingly obvious. Human capital is a certain quality or ability in the human body.Accounting firms are different from the general business organizations. Its main feature is intensive intelligence. Due to the special nature of accounting firms, the human capital is much more important than non-human capital.The so-called human capital is actually shares of human capital. The principle is to contribute to the size or value of human capital, based on certain criteria or methods used. Its main objectives are to enable enterprises operators, senior management and technical personnel as well as ordinary employees enjoy a share of the surplus.In the first part of this article, the author summarized the definitions of Human capital from domestic and foreign scholars'research results. Accounting firms are mainly intellectual labor process, in virtue of a certified public accountant practice. Professional knowledge, experience and professional judgment provide high-quality services to customers. This is precisely where the special accounting firms different from other enterprises.In the second part, the author analyzed the defects of the distribution of accounting firms. The author raised up a new form of organization, limited liability partnership.In the third part, the author set up incentive shares. Key resources are material assets, customer resources and decision-making resources, technology and human resources. The human resource is the most critical resource in accounting firms. Based on this, the author formed a "three-dimensional". In the fourth part, the distribution of income will be divided into four levels. Level 1 is the net operating income; Level 2 is to divide net income into contributions shares and status shares; in level 3, the remaining offices will be allocated on the basis of the second level, from the collective welfare, the distribution of development funds and property stocks; Fourth level is the internal distributions of all levels.The main contributions are:This paper attempts to study the heights on the basis of human capital theory, combining the facts of human capital accounting firm, and building up human capital incentive system. This paper established an effective human capital organizational form, limited liability partnership. Then the author set up "the trinity" equity ownership installment. The shares divide into property stock, post stock and contribute stock. The distribution of income can divide into four levels. In this thesis, the author set up a new mode of income distribution in accounting firm.