Research On Motivating Factors In The Small And Medium-sized Accounting Firms

China has opened up the accounting service market, since China joined the WTO,allowing foreign accounting firms and certified professionals to our country.Until now,China’s accounting firms can not be powerful to compete with foreign accounting firms eitherin the firm size, scale, or in the quality of employees and provide the service.Particularly,foreign accounting firms that based on cost considerations and culturalintegration, will certainly implement talent localization strategy, which will inevitably impactthe large accounting firms, such as with the securities and futures-related business licensesand associated with a financial audit business firms shocks, while large firms anddifferentiation of brain drain is bound hurt small and medium sized firms, resulting in the warfor talent in the domestic and foreign accounting firms accounting firms started between.Foreign accounting firms through long-term competition and survival of the test, well versedin market rules, scientific management mechanism, incentive mechanism flexible treatment ofemployees is high, in the talent has a great advantage. This will cause the domestic small andmedium accounting firm for the huge loss of talent has been scarce.CPA is based on "people together" based industries,the staff is to determine its survivaland development of the most important human capital. However, China’s small and mediumsized accounting firms currently are facing serious problem of staff turnover. In the currentcompetitive market, most small and medium sized accounting firms are struggling to survive,struggling situation, there is always the risk out of the market. How to integrate resources,gather talent, establish a good brand image, to enlarge and strengthen small and medium sizedaccounting firms, is placed in front of small and medium sized accounting firms an importantissue.Based on the incentive theory, it mainly studysthe incentives for small andmedium-sized accounting firms.Firstly,itclarifiesand summarizes the concept and researchresults related; Secondly,it analyzes the incentives for small and medium-sized accountingfirms,andextracts themotivatingfactors.Then it studys the collected338questionnairesrusltthrough questionnaires; through principal component factor analysis extracted motivatingfactor, then the author of the demographic background characteristics for each of the mainmotivatingfactor for the variance components analysis, demographic backgroundcharacteristics of different degree of importance on the incentive influence, and finallymotivating factor for each principal component of the excited state and the actual correlationanalysis carried out to understand the motivational factors of each main component of thecorrelation between the excitation state. Finally, incentives for small and medium accountingfirms to analyze and incentives for small and medium accounting firms put forwardcountermeasures and suggestions.