Research On Improving The Hunan Capital Incentive Mechanism Of Zhengde Accounting Firm

With the development of economy, certified public accountants are growing bigger, but the brain drain restricted the development of firm in a large extent. The public accounting firm as the professional services firm, human capital is the main factors of production, so to take steps to reduce the brain drain is particularly important. This paper argues that the human capital incentive is an important approach to solve the brain drain, but the Accountant Firm of our country has many problems in human incentive. So this article wants to improve firm’s human capital incentive mechanism through the case study method, and to reduce the brain drain phenomenon.This paper mainly line is to use the existing incentive theory to the practical cases, to make the accountant firm of Zhengde’s incentive mechanism more perfect, and provide reference for other firms. Firstly, this paper summarizes the domestic and foreign related research on the basis of human capital incentive, about the human capital theory, incentive theory and the theory of incentive mechanism, for building the incentive mechanism of human capital to lay a theoretical foundation. Secondly, need to know some information about the situation and existing problems of the incentive mechanism in Zhengde firm. Zhengde accountant firm is a unit that engaged in auditing, assets evaluation, tax and other business. In the face of double pressures of the fierce competition in the market and the high personnel turnover rate, it hope to alleviate the pressure of the above and become bigger and stronger in the market by increasing incentives for employees.But Zhengde’s incentive mechanism has many problems, such as the incentive mode is imperfect, performance appraisal is unfairness, salary incentive intensity is not big and the lack of spiritual, so the use of incentive measures did not have effect. The author puts forward some proposals to solving the problems that existing in Zhengde’s incentive mechanism, respectively are: building the complete incentive mode; improving the fairness of performance appraisal and the reasonable of the material incentive; Strengthening significance of the spiritual. Finally, the author uses the fuzzy comprehensive evaluation method to evaluate the implementation effect of the improved incentive mechanism.