Research On Incentive Mechanism Of JX Certified Public Accountants

With the further development of reform and opening-up and market economy, especiallyChina’s accession to the WTO, the profession of certified public accountants has developedrapidly. The job of the business people can become one of the main resources for thesustainable development of accounting firms，and can also reflect the core competence for thefuture development, enterprise scale, structure and personnel quality. JX accounting firm, one ofthe medium and large enterprises in Shandong province, has seen the phenomena of the lack ofresponsibility and the job-hopping in the business people. Therefore, how to keep the businesspeople, how to choose the best incentive system of motivating the business people to obtain adominant position in the fierce competition, become the key issues for the healthy and rapiddevelopment of JX.Under the guidance of incentive theory, the paper is focused on the problems of theincentive system of JX, by means of the questionnaire, has analyzed the satisfaction degree ofthe business people in JX, and points out the following problems in the existing incentive system:The first, the single means of incentive, only considering the material incentive instead of thespiritual incentive;The second, attention to the short-term incentive but lack of the long-termincentive;and the evaluation system is imperfect, without considering the cost-effectiveness; andthe remuneration system is unscientific and the reward system is not comprehensive, notmeticulous;The last, defective career planning and design, simple training system, andinattention to the impact of the business people’s development on the accounting firms. To solvethese problems, with material incentive, development incentive and spiritual incentive theory,optimize the existing incentive system in advantage of motivational strategies, short-term andlong-term incentives, and put forward the related support measures to promote incentivemechanism optimization orderly.