The Motivation And Effect Of Internal Transfer Of CPAs

With China’s economy shifting from a high-speed development stage to a highquality development stage,the development strategy of accounting firms has also shifted from "bigger and stronger" to "better and special,specialized and refined transformation,improving internal governance,continuously improving the level of integration,effectively promoting and supporting accounting firms to enhance the ability to serve the country.For the construction of "people,things,hearts and aspirations" governance culture of accounting firms,human resources and brand resources are the two core resources of the firm.The internal transfer of CPAs is not only an important element of the firm’s human resource management,but also a booster for the continuous improvement of the firm’s substantive and integrated management.The previous literature on CPA staff transfers mainly focused on the transfer of CPAs between firms and the consolidation of firms,ignoring the impact of CPA transfer from "head office to branch office,branch office to branch office,and branch office to head office" on improving the effectiveness of firm governance.The transfer of CPAs from head office to branch office,branch office to head office has been ignored.The focus of the firm governance study is outside the firm,and it is more important to focus on the internal governance of the firm.The Ministry of Finance issued the "Measures for the Integrated Management of Accounting Firms" in terms of the transfer and rational allocation of personnel,emphasizing the need to improve the flexibility of human resource attribution arrangements between the head office and branch offices of the firm.This paper focuses on human resource mobilization in human resource management for internal governance of accounting firms to further refine the impact of human resource management on internal governance.It focuses on the motivation of CPAs to move within the firm and the impact of internal mobility of firm personnel on firm governance.This paper selects a case study of internal transfer of CPA staff in RC CPA firm,which has experienced a high number of CPA turnover between branch offices in the past four years.Based on human capital theory,autonomous governance theory,Z theory,literature research method,case study method and descriptive statistics method,a theoretical analysis of firm human resource management and internal firm governance is constructed.Signs of CPA turnover were found in the CPA information management system and in the list of CPAs who changed firms published by some regional CPA associations.Relevant supervisors within the firm were asked about the operation of the firm’s personnel transfer mechanism and the personnel standard requirements.This paper focuses on the motivation of internal CPA transfers and its impact on the firm’s firm governance by analyzing the motivation of internal CPA transfers.The results of this study found that:(1)the motivation of CPAs to transfer within the firm is mainly due to the firm’s work needs,the establishment of a new branch office,and the firm’s uniform transfer of personnel to the new branch office.(2)Reasonable transfer of the firm’s human resources will improve the firm’s overall ability,in which the firm’s overall ranking rises and the local ranking of the firm’s branch office also rises more significantly.To reserve core talents for the firm’s follow-up,promote talents to positions,and lay the foundation for the quality-oriented promotion mechanism,but reduce the stability of the previous CPA audit team.The analysis of CPAs’ audit quality found that CPAs did not lower their audit standards for old clients after the transfer and treated new clients without special preferential treatment.Based on the findings of this paper,the policy and recommendations on strengthening the disclosure of information in the firm’s internal governance are put forward.Secondly,the focus of human resource management in the firm’s internal governance is proposed,not only to focus on talent retention and development,but also to strengthen the mobility management of employees in the context of strengthening the integration of the firm,and reasonably allocate the firm’s human resources.