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A會(huì)計(jì)師事務(wù)所薪酬方案設(shè)計(jì)

發(fā)布時(shí)間:2018-01-01 11:19

  本文關(guān)鍵詞:A會(huì)計(jì)師事務(wù)所薪酬方案設(shè)計(jì) 出處:《湘潭大學(xué)》2015年碩士論文 論文類型:學(xué)位論文


  更多相關(guān)文章: 知識(shí)型員工 會(huì)計(jì)師事務(wù)所 全面薪酬 薪酬優(yōu)化設(shè)計(jì)


【摘要】:伴隨著信息經(jīng)濟(jì)的急速發(fā)展與世界一體化的實(shí)現(xiàn),企業(yè)招聘所需人才、充分調(diào)動(dòng)員工積極性以及挖掘潛力成為了企業(yè)至關(guān)重要的任務(wù)。企業(yè)應(yīng)該要怎樣制定一個(gè)科學(xué)的薪酬方案,以達(dá)到吸引、留住優(yōu)秀員工、挖掘他們創(chuàng)造力的目的,這對(duì)于現(xiàn)代企業(yè)來(lái)說(shuō)同樣舉足輕重。本文以A會(huì)計(jì)師事務(wù)所有限公司(以下簡(jiǎn)稱為“A會(huì)計(jì)師事務(wù)所”)為研究目標(biāo)。該會(huì)計(jì)師事務(wù)所成立于1999年12月,經(jīng)財(cái)政部門批準(zhǔn),后在廣西壯族自治區(qū)工商行政管理局內(nèi)進(jìn)行注冊(cè)登記。它具有大型企業(yè)審計(jì)資質(zhì),是廣西壯族自治區(qū)內(nèi)大型的會(huì)計(jì)師事務(wù)所之一。其中95%的員工都屬于知識(shí)型員工,他們的共同特點(diǎn)是:智商高、專業(yè)強(qiáng)。但由于A會(huì)計(jì)師事務(wù)所在薪酬管理這一方面尚未形成一個(gè)健全的薪酬管理體系,依舊沿用傳統(tǒng)的薪酬管理體系。筆者通過(guò)使用對(duì)所內(nèi)員工進(jìn)行問(wèn)卷調(diào)查、面對(duì)面訪談,以及參閱相關(guān)文獻(xiàn)后,認(rèn)為A會(huì)計(jì)師事務(wù)所薪酬方案與薪酬機(jī)制存在缺乏公平性、與其發(fā)展戰(zhàn)略不符、缺乏績(jī)效工資、薪酬結(jié)構(gòu)單一等缺陷。如今需要從全新的角度考慮為A會(huì)計(jì)師事務(wù)所進(jìn)行薪酬方案的再設(shè)計(jì)。對(duì)于A會(huì)計(jì)師事務(wù)所的現(xiàn)有薪酬機(jī)制對(duì)人才不具有吸引力的事實(shí),筆者在對(duì)A會(huì)計(jì)師事務(wù)所進(jìn)行薪酬方案的設(shè)計(jì)時(shí),推翻了原有的薪酬方案。通過(guò)與事務(wù)所內(nèi)薪酬設(shè)計(jì)項(xiàng)目人員對(duì)事務(wù)所進(jìn)行工作分析、崗位評(píng)估、分值收集與分析、確定薪酬水準(zhǔn)四大步驟,深度結(jié)合“全面薪酬體系”的基本理念,聯(lián)系A(chǔ)會(huì)計(jì)師事務(wù)所現(xiàn)實(shí)運(yùn)營(yíng)情況,設(shè)計(jì)了一套符合如今A會(huì)計(jì)師事務(wù)所成長(zhǎng)的全面薪酬體系。
[Abstract]:Along with the rapid development of economy and the realization of information integration in the world, the recruitment of talent needed, fully mobilize the enthusiasm of the staff and the potential of enterprises has become the vital task. Enterprises should be how to establish a scientific compensation system, in order to attract and retain good employees, mining their creativity, which is as important for a modern enterprise. This paper takes A CPA Limited (hereinafter referred to as the "A accounting firm") as the research target. The accounting firm was founded in December 1999, after the approval of the Department of finance, the Guangxi Zhuang Autonomous Region Administration for Industry and commerce within registered. It has large enterprise audit qualification, is one of the largest accounting firms in the Guangxi Zhuang Autonomous Region 95%. Employees are belong to knowledge workers, their common characteristics are: high intelligence, special Strong industry. But as the A accounting firm to form a sound salary management system has not been in the salary management on the one hand, still follow the traditional salary management system. Through the use of questionnaire survey on the employees, face-to-face interviews, and refer to the relevant literature, as A accounting firm compensation scheme and compensation mechanism lack of fairness, and its development strategy does not match, the lack of performance salary, salary structure of a single defect. Now need to consider re design compensation scheme for A firms from a new perspective. For the existing compensation mechanism of A accounting firm does not have the attraction of facts, the author in the design of compensation scheme of A accounting firm when the overthrow of the current plan. Through the compensation and firm in design project personnel conduct job analysis, job evaluation of firm, divided Value collection and analysis, determine the four steps of salary level, deeply combine the basic concept of the "comprehensive salary system", and connect with the actual operation of A accounting firm, and design a comprehensive salary system that is in line with the growth of A accounting firm nowadays.

【學(xué)位授予單位】:湘潭大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:F272.92;F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

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