On The Motivation Of The Core Staff In TH Companies And Its Measures

Accounting firms (AF) are a typical human-resources-orientated enterprise, whosedevelopment mainly depends on the constant input of human capital ------ certifiedpublic accountants (CPA). Therefore, the core staff, which largely consists of CPAs, is the key of AF's human resources management, and it is essential to AF's obtaining a lasting competitive advantage. The effectiveness of human resources management in an AF exerts a direct impact on its audit quality, audit risk, and thus its survival and development. China's entry into the WTO, the opening of China's audit market, and the pouring-in of foreign-owned AFs, have intensified the competition over markets and personnel. The competition among AFs, in the final analysis, is the competition over personnel. Hence, to win over "the market", China's AFs should first win over "personnel", put emphasis on personnel training and motivation, use for reference the experience of successful international AFs, and build an effective personnel motivation system.Based on TH companies' real conditions and the features of AFs' human resources, the dissertation analyzes of the motivation of AF's core staff, and then, by applying comprehensive theory of motivation, puts forward some corresponding solutions, such as improving salary system by using equity theory, using "dual ladders" for staff's professional development in the aspect of promotion motivation, designing a motivation-based welfare and training system to meet the different needs of the staff, and stressing cultural motivation as well as material motivation. The dissertation is intended to offer some beneficial suggestions for the staff motivation in AFs in China.