Study On Incentive Compensation Mechanism Of The Large And Middle Scale Accounting Firms

Along with China's entering WTO, the international accounting firms accelerate the process of competition of human resource in our country CPA industry; At the same time, it has been just a short time since the accounting firms' reform, and it is necessary to deepen reform, strengthen management continually and construct an integrated and scientific compensation incentive mechamsm for the CPA as soon as possible in order to attract and inspire the talents, which is the key to obtain the competitive advantage of the market.Certified Public Accounting industry is a typical knowledge-intensive industry, and high-qualified CPA is the core resource in an accounting firm. From this point of view, this thesis puts forward the introduction at first; The next part analyzes and concludes the research on compensation incentive mechanism on the knowledge worker like CPA from the point of academic view; And then brings forward the existed HR problems in the large and middle scale accounting firms by introducing the compensation incentive mechanism accounting firms situation home and aboard. Then as the core part of this paper, the method and model of the knowledge worker's compensation incentive mechanism are built by analyzing the factors of mechanism for the large and middle scale accounting firms. At last is the conclusion and forcast of the paper.There are two innovations in this paper. The first one is the integrated study view of economics and management, and analyzing the accounting workers' compensation incentive mechanism roundly with the combination of sociology and psychology knowledge; The second one is that the content refers to linking the knowledge work theory and model with the construction of compensation incentive mechanism for the CPA in the large and middle scale accounting firms, and providing suggestion after some analysis.