Research on Salary Incentive of Small-Medium Accounting Firms

摘要

For a long time, most of the small and medium accounting firms are on the use of extensive human resources management, which result in lack of incentive mechanisms. This article is aimed at small and medium-sized accounting firms of our existing pay system, points out that its deficiencies lies in the four conflictions, including the confliction between service charge system and business -related bonus system, the confliction between business -related bonus and job-related bonus, the confliction between the contradiction of the residual claim between partner and non-partner,the contradiction between pure material drive and long-term development of the firm. Based on this, this paper designs a new comprehensive incentive mode including material incentive and spiritual incentive to find the ways that help small and medium accounting firms stimulate the enthusiasm of staff.