Research On The Optimized Design Of Incentive Mechanism About Professional Workers In YY Accounting Firm

With the deepening of reform and the development of market economy, especially since China joined WTO, The CPA profession have developed rapidly. Accounting firms grow gradually in the fierce competition, and playing a crucial role for the rapid development of China’s economy. YY accounting firm as one of the domestic medium and large accounting firms, facing the increasingly fierce competition, the firm has the phenomenon that part of the professional workers are lack of initiative,and someone are of brain drain. Professional workers at the accounting firms as the first resource for sustainable development, that is a manifestation of its core competencies, the size, structure and quality of its personnel related to the future development trend of the accounting firm. Therefore, the ability to retain business employees, how to choose the best incentives to mobilize the enthusiasm of the professional workers, which may make the YY accounting firm in a better dominant position in the fierce competition that has become the key issues.This paper use the relational motivation, proposes optimal design of incentive mechanism systems in the basic of analysis and researching deeply the existing motivation mechanism in the YY accounting firm. Through researching on the incentives at present of YY human resources, the author founds out a series of problems in the existing incentives:its excitation mode is single, only consider material incentives while ignoring mental stimulation; weighs only short-term incentives and lack of long-term incentives, its assessment system is not perfect, does not consider the cost-benefit principle, the remuneration system is unscientific, contempt employee career planning, training, physical imperfections, do not attach importance to the personal development of employees and the accounting firm. After analyzing the causes of these problems, using the related incentive theory, motivation from the physical, spiritual motivation, development incentives, incentives and other achievements of combining multiple incentive strategies to motivate professional workers, emphasizing short-term incentives and long-term incentive organic combined and layered incentives for different employees’ needs, to stabilize and optimize the professional workers. In order to protect the incentive mechanism that is optimized design to orderly operate, the author proposes the subsequent supporting safeguards in the paper.What this study will be great value to the human resource management, especially improvement of motivation mechanism for professional workers in the YY accounting firm.