Studies On Salary Incentive Mechanism Of Small And Medium-sized CPA Firms

With China’s growing economic strength, China enterprises continue to grow,resulting in professional accounting service needs more and more, accounting firmshave great prospects for development, domestic CPA firms has also increased thenumber of firms, the fast development and has a certain scale. The rapid developmentprocess encountered many problems in our country accounting firm：the problem ofbrain drain is very serious. The main productive firms from the auditor’s mental labor.So, whether the high-quality talent determines the success or failure of the accountingfirm.This paper first describes the present situation of domestic small and medium-sizedcompensation problem of accounting firms, and then summarizes the conclusions ofdomestic and foreign scholars to study on the situation of the salary, and design a set ofsuitable for the local small and medium enterprises salary incentive system from theinternational "big four" advanced salary incentive system, according to the XinjiangHongchang Tianyuan certified public accountants business practice, design for thesalary incentive system. Based on the design of compensation, the time managementsystem introduced into the compensation system, according to the current situation ofthe redesign of the salary system and performance system man-hour utilization as thecore.In the compensation design, according to the different levels of XinjiangHongchang Tianyuan CPA staff, design for different levels of compensationmanagement system, performance management system and welfare management system.Thus a more targeted the compensation incentive system to play a role, so as to attractthe best talent, reduce rate of employee turnover effect. The design of the compensationsystem can motivate firm employees high quality completion of tasks, so thatemployees have a sense of belonging, but also from the perspective of human resourcesmanagement, strengthen the firm’s internal management ability, make Xinjiang Hongchang Tianyuan certified public accountants in the complex market environment,constantly strive for larger market share of the market, develop faster and stronger.