会计公司研究出的薪酬激励【外文翻译】.doc

1、毕业论文（设计）外文翻译一、外文原文原文RESEARCHONSALARYINCENTIVEOFSMALLMEDIUMACCOUNTINGFIRMSHONGHONG,ZHULINSCHOOLOFMANAGEMENT,WUHANUNIVERSITYOFTECHNOLOGY,WUHAN,PRCHINA,430070EMAILWHHW02163COM,WHLGZL0121163COMABSTRACTFORALONGTIME,MOSTOFTHESMALLANDMEDIUMACCOUNTINGFIRMSAREONTHEUSEOFEXTENSIVEHUMANRESOURCESMANAGEMENT,WHICH

2、RESULTINLACKOFINCENTIVEMECHANISMSTHISARTICLEISAIMEDATSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSOFOUREXISTINGPAYSYSTEM,POINTSOUTTHATITSDEFICIENCIESLIESINTHEFOURCONFLICTIONS,INCLUDINGTHECONFLICTIONBETWEENSERVICECHARGESYSTEMANDBUSINESSRELATEDBONUSSYSTEM,THECONFLICTIONBETWEENBUSINESSRELATEDBONUSANDJOBRELATEDBON

3、US,THECONFLICTIONBETWEENTHECONTRADICTIONOFTHERESIDUALCLAIMBETWEENPARTNERANDNONPARTNER,THECONTRADICTIONBETWEENPUREMATERIALDRIVEANDLONGTERMDEVELOPMENTOFTHEFIRMBASEDONTHIS,THISPAPERDESIGNSANEWCOMPREHENSIVEINCENTIVEMODEINCLUDINGMATERIALINCENTIVEANDSPIRITUALINCENTIVETOFINDTHEWAYSTHATHELPSMALLANDMEDIUMACC

4、OUNTINGFIRMSSTIMULATETHEENTHUSIASMOFSTAFFKEYWORDSSMALLMEDIUMACCOUNTINGFIRMS,SALARYINCENTIVEMODE,MATERIALDRIVE,SPIRITUALDRIVE1INTRODUCTIONMAJORITYOFTHEACCOUNTINGFIRMSINCHINAARESMALLANDMEDIUMSIZEDACCOUNTINGFIRMS,MOSTOFWHICHARELOCATEDINMUNICIPALANDPREFECTURELEVELCITIESSINCETHESYSTEMOFCERTIFIEDPUBLICACC

5、OUNTANTSOFCHINAWASRESTOREDANDRECONSTRUCTEDINTHEYEAROF1980,THEINDUSTRYOFCERTIFIEDPUBLICACCOUNTANTSHASBEENCONSISTENTLYDEVELOPEDTHENUMBEROFACCOUNTINGFIRMSINCHINAHASREACHED4900BYTHEENDOF2004BUTTHEACCOUNTINGFIRMSWITHMORETHAN50CPASARELESSTHAN100,THEPROPORTIONOFWHICHISMERELY2MEANWHILE,THEACCOUNTINGFIRMSWIT

6、HLESSTHAN20CPASMAKEUP84OFALLBYTHEENDOF2007,MORETHAN7000ACCOUNTINGFIRMSAREALLOVERTHECOUNTRYHOWEVER,MOSTOFTHOSEARESMALLANDMEDIUMSIZEDACCOUNTINGFIRMISNOTANORDINARY“COOWNED“ENTERPRISES,BUT“COLABOR”AND“COMENTAL”BUSINESSONTHEBASISOF“COCAPITAL”INSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSISTODETERMINETHESURVIVALAN

7、DDEVELOPMENTOFITSMOSTIMPORTANTHUMANCAPITALFACTORSBUT,ATPRESENT,CHINASSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSAREFACEDWITHASERIOUSLOSSOFCERTIFIEDPUBLICACCOUNTANTSINTHECURRENTCOMPETITIVEMARKETSITUATION,THEMAJORITYOFSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSINAHARDSITUATIONOFSTRUGGLEANDHAVETHERISKOFBEINGELIMINATEDAN

8、YTIMEHOWTOINTEGRATERESOURCES,GATHERPERSONNEL,SETUPAGOODBRANDIMAGE,ANDMAKESMALLANDMEDIUMSIZEDACCOUNTINGFIRMSBIGGERANDSTRONGER,ISANIMPORTANTSUBJECTWHICHSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSWILLBEFACEDWITHASACONSEQUENCE,WORKINGOUTTHECOUNTERMEASURESTOTHEREASONOFTHELOSSOFCERTIFIEDPUBLICACCOUNTANTSINTHESMALL

9、ANDMEDIUMSIZEDACCOUNTINGFIRMS,ISCRUCIALTOHELPTHESEFIRMSMEETTHEREQUIREMENTSOFTHEACCOUNTINGSERVICESMARKETABILITY,EVENTOBEMOREEXPANSIVEANDSTRONGER2ANALYSISONEXISTINGINCENTIVEMODELOFSMALLMEDIUMACCOUNTINGFIRMSINCHINATAKINGTHEIRSMALLSCALEANDLESSBUSINESSINTOCONSIDERATION,MOSTSMALLANDMEDIUMACCOUNTINGFIRMSIN

10、CHINAADOPTTHEDISTRIBUTIONSTYLEOFBASICWAGESPLUSBUSINESSLIFT,WHICHMEANSDIFFERENTEMPLOYEESWAGESAREDETERMINEDBYTHEIRWORKCONTENTS1PARTNERSTHEIRWAGESCONSISTOFMANAGERSBASICWAGEANDDIVIDENDPAYMENTTHOUGHTHEMANAGERSAREONLYRESPONSIBLEFORADMINISTRATIONANDDONTTAKEPARTINDETAILEDJOBS,THEYRECEIVETHELARGESTPAYMENTS2H

11、IGHLEVELTECHNICIANSHIGHLEVELTECHNICIANSMAINLYINCLUDECHIEFACCOUNTANTS,DEPARTMENTMANAGERS,DEPARTMENTVICEMANAGERSANDSENIORPROJECTMANAGERSTHEYARESOGOODATBUSINESSDEALSANDPUBLICRELATIONSTHATMAKETHEMTHEKEYPERSONSANDCORECOMPETITIVEFORCETHEIRWAGESARECOMPOSEDOFBASICWAGES,BUSINESSLIFT,BUSINESSLABORWAGESANDSPEC

12、IALCONTRIBUTIONBONUS3ORDINARYTECHNICIANSORDINARYTECHNICIANS,SUCHASPROJECTMANAGERS,AUDITASSISTANTSANDMIDSHIPMEN,AREMAINWORKERSANDARERESPONSIBLEFORPROVIDINGCLIENTSWITHRESOURCESTHEYHAVETHELARGESTAMOUNTOFLABORANDGETAPAYOFBASICWAGES,BUSINESSLIFTANDBUSINESSLABORWAGES4LOGISTICSERVICESTAFFALLINDIRECTPARTICI

13、PANTSINAUDITLIKEORDINARYMANAGERSANDFINANCIALWORKERSARELOGISTICSERVICESTAFFTHEIRWORKINCLUDESDAILYBUSINESS,FILESORTING,RECEPTION,PROVIDINGCLIENTSWITHRESOURCESANDSOONTHEIRWAGESMAINLYCONSISTOFLOGISTICBASICWAGEANDBUSINESSLIFT2SOONECANSEEALLTHESTAFFONDIFFERENTLEVELSEXCEPTPARTNERSHAVEAPAYFROMBUSINESSLIFT,T

14、HATISTOSAY,ALLLEVELOFSTAFFCANACCEPTBUSINESSTHEREFORE,THEBUSINESSQUALITYCANNOTBEGUARANTEED,ANDTHEACCOUNTINGFIRMSARETOHAVERELATIVELYHIGHAUDITRISKS3ANALYSISONTHEPROBLEMSOFEXISTINGINCENTIVEMODELOFSMALLMEDIUMACCOUNTINGFIRMS31THECONTRADICTIONBETWEENBUSINESSCHARGINGSYSTEMANDSALARYINCENTIVEMODETHEACCOUNTING

15、FIRMSHAVETWOMETHODSINBUSINESSCHARGINGONEISCOSTPLUSMETHOD,THEANOTHERISTHEMARKETVALUEATFIRST,COSTPLUSMETHODISTOCALCULATECOSTS,COUPLEDWITHTHEEXPECTEDRETURN,ANDTHATISTHEPRICETHISISACOSTTOTHEPRICEOFHOMEOPATHYPRICINGMARKETPRICEMETHODISBASEDONMARKETPRICESFORTHEIRPRODUCTS,THISISTHEPRICETOTHECOSTOFTHEREVERSE

16、PRICINGTHETWOPRICINGAREMAINLYDETERMINEDBYTHEPOSITIONOFTHESUPPLYSIDE,THATIS,WHENTHESUPPLYSIDESPOSITIONISDOMINANT,THECOSTPLUSMETHODISMORELIKELYSELECTEDWHENTHESUPPLYSIDEISINTHEINFERIORPOSITION,MARKETVALUEMETHODISMORELIKELYTOBESELECTEDFROMTHECURRENTVIEWOFTHEACCOUNTINGSERVICESMARKET,MOSTOFTHEACCOUNTINGFI

17、RMSHAVELESSADVANTAGE,SOMARKETVALUEMETHODISUSEDOFTENBECAUSEOFTHEIRLESSCOMPETITIVENESSANDLOWPRICE,THEYHAVETOREVERSECOSTTOENSUREPROFITSTHEACCOUNTINGFIRMSGENERALLYADOPTSALARYINCENTIVEMODEUNDERTHISSYSTEM,BUSINESSFEESANDCHARGESARELOW,ASWELLASTHESTAFFSALARIESUNDERTHERIGIDWAGESYSTEM,THEREVERSECOSTSSUCHASSOM

18、ETRAVELEXPENSESANDTHEAUDITPROCEDURESCOSTHAVEAHEAVYPROPORTION,WHICHWILLHAVEASIGNIFICANTIMPACTONTHEQUALITYOFSERVICEFIRSTOFALL,SOMEPROJECTSHAVEALARGEWORKLOAD,BUTMAYHAVELOWINCOMES,WHILETHEOTHERSHAVETHEOPPOSITERETURNS,THATIS,THEWORKLOADISININVERSEPROPORTIONTOTHEINCOMESTHISMAYLEADTOTHECONTRADICTIONAMONGTH

19、EDISTRIBUTIONBUSINESSONTHEOTHERHAND,BECAUSETHEREAREBASICPAYOFEACHITEM,THEDIRECTCOSTSDATAISSTILLINACCURATE,INSPITEOFROYALTYCANBEPAIDASTHECOSTOFTHEPROJECT,BUTTHEPROCEEDSOFEACHPROJECTISSTILLONLYANESTIMATEOFVALUE,SUCHISNOTCONDUCIVETOCORRECTPRICINGANDTHEEVALUATIONOFTHEPROJECTORCUSTOMERS32CONFLICTIONBETWE

20、ENBUSINESSRELATEDBONUSSALARYANDJOBRELATEDBONUSSALARYCUSTOMERSARETHEBASISOFFIRM,SMALLANDMEDIUMSIZEDFIRMSDONTHAVEDEPARTMENTORPERSONNELTOTAKECHARGEOFOPERATIONSESPECIALLYONTHECONTRARY,EVERYMEMBEROFTHEFIRMHASTHERIGHTANDOBLIGATIONTOUNDERTAKETHEBUSINESSTHISMEANSTHATBUSINESSANDBUSINESSTOUNDERTAKETHEIMPLEMEN

21、TATIONISNOTTHESAMEPERSONTHEPRODUCTOFTHEIMPLEMENTATIONOFTHEOUTCOMEISMUCHLARGERTHANTHEUNDERTAKINGBUTTHEYDONTTAKEBUSINESSTHEMSELVESWHICHLEDTOTHEDEDUCTIONWAGEHIGHERTHANTHEPRACTITIONERSWAGEPRACTITIONERSASSUMEFARGREATERRISKOFTHEBUSINESSTHANTHOSEWHOTAKETHEBUSINESSASARESULTOFTHEAUDITREPORTANDTHEIMPLEMENTATI

22、ONOFASIGNATURESYSTEMTHEREFORE,THEFIRMSEMPLOYEESFOCUSONMININGANDTHEPURSUITOFBUSINESSINORDERTOPURSUETHEIROWNINTERESTS,SOTHATRESULTSINLOWERSERVICEQUALITYANDLARGERAUDITRISK,BECAUSETHEYMAKELIGHTOFIMPLEMENTANDCONTROLTHEBUSINESS33CONTRADICTIONOFTHERESIDUALCLAIMBETWEENPARTNERANDNONPARTNERACCOUNTINGFIRMSISES

23、SENTIALLYA“KNOWLEDGEOFEMPLOYMENTOFCAPITAL“ASLONGASTHEYHAVEPRACTICALANDRELATEDPROFESSIONALS,THEYWILLBEABLETOCONDUCTBUSINESSHOWEVER,ACONSIDERABLEPORTIONOFTHEACCOUNTINGFIRMSSPARTNERSINVESTORSSTILLHOLDTHETHINKINGOFEMPLOYMENT“YOUWORKFORME,ILLGIVEYOUWAGES“THEDISTRIBUTIONSYSTEMTOOMUCHINCLINESTOPARTNERSORIN

24、VESTORS,THEMAJORITYOFSHARESISGRASPEDINTHEHANDSOFSEVERALPARTNERSOTHERNONPARTNERSINVESTOR,FOREXAMPLE,CERTIFIEDPUBLICACCOUNTANTS,THEYDOESNOTHAVETHERIGHTTOSHARERESIDUALINCOMEORPARTICIPATEINMANAGEMENTTHEYAREONLYALLOWEDTOPARTICIPATEINTHEDISTRIBUTIONOFWAGES,CANNOTPOSSESSOFTHEREMAINDERACCORDINGTOTHEIRDISTRI

25、BUTIONEVENIFTHEINDIVIDUALMAKESASIGNIFICANTCONTRIBUTION,THEFIRMONLYGIVESACERTAINBONUSORCASHBONUSSHARES,ANDTHERATIOOFPARTICIPATINGINTHEDISTRIBUTIONISSMALLTHISMAKESANUMBEROFNONPARTNERSINVESTORSWHOWERECERTIFIEDPUBLICACCOUNTANTSFEELUNFAIRTHEBEHAVIORSERIOUSLYHURTTHEIRENTHUSIASM,INTENSIFIESDISCONTENTWITHTH

26、EFIRMANDSOMESHORTTERMBEHAVIOR,DECREASESTHEWORKINGENTHUSIASM,ENHANCESTHEWILLINGNESSTOTHEFLOWEVENTHERELATIVELYSMALLNUMBEROFSHARES,BUTTHEHIGHPROFESSIONALCOMPETENCE,PERFORMANCEHIGHLIGHTSOFTHEPARTNERSINVESTORSSOMETIMESFEELTHATTHEIROWNHUMANCAPITALCANNOTPARTICIPATEINTHEALLOCATIONOFRESIDUALINCOMEISAREGRETSO

27、THEYTHEMSELVESALSOHAVEADIFFERENTSENSEOFTHEEXTENT,OFTHEUNFAIR34CONTRADICTIONSBETWEENPUREMATERIALDRIVEANDLONGTERMDEVELOPMENTATPRESENTTHEMAJORITYOFSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSAREPUREINCENTIVEMODE,IGNORETHENONMATERIALINCENTIVESTHEFOLLOWUPEMPLOYEEEDUCATIONALOPPORTUNITIESANDCHANNELSAREINFREQUENT,THE

28、USEOFELITISTWITHPREDATORYMOSTSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSDONOTATTACHIMPORTANCETOTHEPROVISIONOFLEARNINGOPPORTUNITIESTHEREISNOMECHANISMFORSYSTEMATICTRAININGFORTRAININGISAMEREFORMALITYANDLACKINGOFTARGETEDTRAININGPURPOSE,ASSISTANCESTAFFHAVENOENOUGHTRAININGOPPORTUNITIESSOMECERTIFIEDPUBLICACCOUNTANT

29、SOFACCOUNTINGFIRMSONLYPARTICIPATEINTHEANNUALTRAININGHOLDBYINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTS,THEREISNOOTHERTRAININGASTHETRAININGPROVIDEDISFARFROMTOMEETTHEBUSINESSDEVELOPMENTANDGROWTHDEMANDFOREMPLOYEES,EMPLOYEESFAILTOUPDATEPROFESSIONALKNOWLEDGEONTHEOTHERHAND,ITRESTRICTSTHEDEVELOPMENTOFHUMANRESOURC

30、ESANDTALENTGROWTH,POTENTIALLYMAKINGFUTUREDEVELOPMENTOFTHEACCOUNTINGFIRMSTHISCONTRADICTIONHASALSOLEDTOTHEINCREASEDSHORTTERMBEHAVIOROFCERTIFIEDPUBLICACCOUNTANTSANDTHEDECREASEDLOYALTYTOFIRMS4THEDESIGNOFCOMPREHENSIVESALARYINCENTIVEMODEOFSMALLMEDIUMACCOUNTINGFIRMS41THECHARACTERSOFCOMPREHENSIVESALARYINCEN

31、TIVEMODEOFSMALLMEDIUMACCOUNTINGFIRMSTHESTAFFOFCOMPREHENSIVESALARYINCENTIVEMODEOFSMALLMEDIUMACCOUNTINGFIRMSCOMESANDGOESVERYEASILY,ESPECIALLYFORGENERALTECHNICIANSATTHESAMETIME,SENIORTECHNICIANSPLAYAVERYIMPORTANTROLEINTHEOFFICEASARESULT,ITSHOULDBEHANDLEDDIFFERENTLYWHENBUILDINGASALARYPATTERNBEINGAPPROPR

32、IATEFORMIDDLEANDSMALLACCOUNTINGFIRMS3THECAPITAL,SCALEANDPOPULARITYOFMIDDLEANDSMALLACCOUNTINGFIRMSCANTBECOMPAREDWITHLARGEACCOUNTINGFIRMS,WHICHDECIDESTHATITCANTDRAWONTHEEXPERIENCEOFTHESALARYPATTERNINTHEFOURINTERNATIONALACCOUNTINGFIRMSANDOTHERLARGEDOMESTICACCOUNTINGFIRMSANDITNEEDTOBUILDAFULLSCALESALARY

33、PATTERNINCLUDINGBOTHMATERIALASPECTANDNOTINTHEMATERIALASPECTTHATISTOSAY,REGARDITSDEVELOPSTRATEGYASPREREQUISITECOMBINEDWITHTHEFLEXIBILITYOFITSMANAGEMENTSYSTEM,ANDADOPTANENCOURAGINGSALARYSTRATEGYTOGENERALTECHNICIANSANDANLONGTERMSTABLESTRATEGYTOSENIORTECHNICIANSANEFFECTIVESALARYSTRATEGYISVERYCOMPETITIVE

34、,WHICHCANATTRACTPERSONOFABILITYANDINTEGRITY42THESALARYENCOURAGINGPATTERNINMATERIALASPECTINMATERIALASPECT,ITSDESIGNEDINORDERTOSATISFYTHEMATERIALDEMANDOFHIGHSALARIESFORCERTIFIEDPUBLICACCOUNTANTCPAITSTHEBASICASPECTANDALSOTHEDIRECTASPECTINTHESALARYPATTERNITCONCLUDESWAGES,BONUS,WELFARE,STOCKHOLDERSRIGHTA

35、NDSOONTHEAMOUNTOFMONEYANDWEALTHISNOTONLYTHEBASICSFORCPATOSURVIVEANDDEVELOPTHEMSELVES,BUTTHEIMPORTANTSIGNOFPERSONALVALUEANDSOCIALSTATEINORDERTOINCREASETHESTAFFSSATISFACTIONSINSALARIES,THISARTICLEDESIGNSABASICPATTERNINMATERIALASPECT,YOUCANGETITFROMTHEFOLLOWINGFIGURE1ASAWHOLETHISNEWPATTERNSYSTEMSTILLAD

36、OPTADDINGACHIEVEMENTSALARYTOBASICSALARYTHEDESIGNOFBASICSALARYISAIMEDATREFLECTINGTHATDIFFERENTPOSITIONSHAVEDIFFERENTCONTRIBUTION,MAINLYTAKINGTHESEBASICELEMENTINTOACCOUNTTHEPOSTGRADEOFSTAFF,THEAGESOFASTAFFSWORK,THESERVICEACHIEVEMENTOFSTAFFTHEDESIGNOFACHIEVEMENTSALARYISAIMEDATREFLECTINGTHATACHIEVEMENTS

37、ALARYISDECIDEDBYTHERESULTOFACHIEVEMENTEVALUATION1PARTNERSSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSSPARTNERSARETHEOWNEROFPHYSICALASSETSISALSOTHEOWNEROFTHEKEYHUMANRESOURCESTHEYAREMAINLYENGAGEDINOFFICEBEARERSOFRISKFORPARTNERCAPITALGOODS,SETTHEPROPERTYSTOCKSFORINSTITUTEOFCERTIFIEDPUBLICACCOUNTANTSOFTHESIGNINGO

38、FTHEPARTNERSHIP,SETUPJOBSHAREINORDERTOMEETTHEIRINCOMEANDPROPERTYINCOMENEEDSANDRISKFORAPARTNERWITHCUSTOMERRESOURCES,SETUPCONTRIBUTEUNITTHEREFORE,THEYCANBEUSEDFOR“BASICSALARYBONUSPROPERTYSHARESSHARESCONTRIBUTIONTOJOBSHARE2HIGHLEVELTECHNICIANSHIGHLEVELTECHNICALPERSONNELARETHECOREOFSMALLANDMEDIUMSIZEDAC

39、COUNTINGFIRMSCOMPETITIVENESSTHEYWHOARESCARCEHUMANRESOURCESAREABSORBEDBYOTHERFIRMSFOCUSONTHETARGETINGENERAL,THEYPAYRELATIVELYLOWPREFERENCEFORCASH,WHILEGENERALLYTHEYAREMORECONFIDENTANDHAVEAHIGHERPREFERENCEONTHEIRLONGTERMCOMPENSATIONPLANS4“BASICSALARYBONUSSTOCKCONTRIBUTEDTOJOBSHARE“MODELAREMORESUITABLE

40、FORTHEMSOTHATTHECOREOFTHEMANAGEMENTFIRMMAYKEEPSTABILITY,FIRMSAPPEARTOREDUCETHECHANCEOFINTERNALFRICTIONANDDIVISIONPRECIPITATIONSYSTEMCANBEIMPLEMENTEDATTHESAMETIMETOPAYANDRETAINQUALIFIEDPERSONNEL,TOREGULATEITSOWNACTSOFEXTRAORDINARYJOB,TOREDUCETHEBRAINDRAINFORTHEFIRM3ORDINARYTECHNICIANSGENERALTECHNICAL

41、STAFFISINOFFICEBASEDSTAFFOFENGINEERS,ANDALSOISTHEBASISOFFIRMSBUSINESSDEVELOPMENTTHEYHAVEAHIGHPROFESSIONALSPACETHECAUSEOFTHEIROWNFUTUREDEVELOPMENTDIRECTIONREMAINSGREATLYUNCERTAINEMPLOYEESINTHISCLASSHAVETHENEEDSOFBOTHTHESURVIVALOFTHEDEVELOPMENTALNEEDSIFTHEIRHIGHLEVELNEEDSARENOTMET,THENTOMEETTHENEEDSOF

42、LOWLEVELDESIRETOBEMORESTRONGLYTHUSTHEYPREFERTHEINTERESTSOFREALITYAVAILABLE“BASICSALARYCOMMISSIONPRACTICEBUSINESSROYALTY“MODELARESUITABLEFORTHEM4LOGISTICSERVICESTAFFTHEREARSERVICEWORKERS,GENERALLY,AREUNIVERSALTYPEOFCLERKSWHOAREREQUIREDNOTHIGHONTHEPROFESSIONALKNOWLEDGESOITISEASYTORECRUITTHISKINDOFEMPL

43、OYEESANDTHEYWILLBECOMPETENTFORTHEJOBAFTERSIMPLETRAININGACCORDINGTOTHEPRINCIPLEOF“THETHEORYOFPRODUCTIONFACTORSECONOMICPROFITINCENTIVE“INTHEECONOMICSMOTIVATION,THEMARKETSUPPLYISADEQUATE,THEIREXPECTEDVALUEFORSALARYISLOWWHATTHEYEXPECTEDISTHESTABLESALARYINCOMEANDSATISFACTORYEXTERNALWORKINGENVIRONMENT,OFF

44、ICEEQUIPMENTS,ETCWHENDESIGNINGTHESALARYSTRUCTURE,WECANFOLLOWTHEEQUITYTHEORY,DETERMINETHEIRSALARYREFERRINGTOTHEAVERAGESALARYLEVELOFWORKERSWHOHASTHEEQUIVALENTEDUCATION,WORKEXPERIENCEANDJOBANDIMPLEMENTTHE“BASICSALARYBONUS“FORMTHEREARSERVICEWORKERSDONOTPARTICIPATEINTHEEXECUTIONOFBUSINESSBUT,FORTHEEXPANS

45、IONOFTHETRAFFICOFFIRM,THEYCANTAKETHEBUSINESSASWELL,THEN,THEBONUSTHEYENJOYISJUSTTHEBUSINESSLIFTTHEREFORE,THESALARYMODEOFREARSERVICECOULDBESUBDIVIDEDINTO“BASICSALARYBUSINESSLIFT“42THESALARYENCOURAGINGPATTERNINSPIRITUALASPECT1CREATINGBRANDTHEORGANIZATIONSTRUCTUREOFSMALLANDMEDIUMSIZEDFIRMISSIMPLEANDCLEA

46、RANDEMPLOYEESSPACESOFPROMOTIONISSMALLSOTHEFOCUSOFEMPLOYEESWORKINGCAREERSHOULDBETRANSFERREDTOCHANGINGTHEMINTOBRANDCPA,CULTIVATIONITINTOTHEBRANDOFINDUSTRYOFCPA5TOTHEEMPLOYEES,THEYWILLACHIEVEIDENTIFICATIONINBIGGERRANGEANDGETTHEAPPROPRIATESOCIALSTATUSALLOFTHESEMAKETHEEMPLOYEESFEELTHATTHEFIRMISREALLYCONC

47、ERNABOUTTHEIROCCUPATIONALDEVELOPMENTFUTURE,THENTHEFIRMCANOBTAINITSGOALTOMOTIVATINGEMPLOYEESOFCOURSE,THEFIRMCANALSOSETUPHIERARCHYSYSTEMOFPARTNERS,ADVANCEDTECHNICALPERSONNELANDCOMMONTECHNICALPERSONNEL,GIVINGDIFFERENTGRADESTAFFDIFFERENTAUTHORITIES,MAKINGTHEEXCELLENTADVANCEDTECHNICALPERSONNELINAPOSITION

48、OFTRUST,LEAVINGEVERYONEHASTHEELEVATINGSPACEFORSTRUGGLEANDAROUSINGWORKINGPOWEROFALLTHESTAFFTHROUGHALLABOVE,WECANDEVELOPANDMOTIVATETHETALENTTOMAKESURETHESUSTAINABLEDEVELOPMENTOFFIRM2BUILDINGAGOODPARTNERSHIPCULTUREINTEGRITYISAFIRMSMOSTVALUABLEINTANGIBLEASSETSINTHEFIERCEMARKETCOMPETITION,SMALLANDMEDIUMS

49、IZEDACCOUNTANTSCREATEAGOODIMAGEONTHEONEHAND,ITISNECESSARYTOREGARDCREDIBILITYASITSLIFELINEANDKEEPINGOODFAITHOBEYINGANDPROTECTINGLAWSAREBASESONTHEOTHERHAND,ITSALSOOFVITALIMPORTANCETOESTABLISHPEOPLEORIENTEDCULTUREOFPARTNERSHIP,BUILDTEAMPARTNERS,PROVIDESTAFFWITHAVARIETYOFWORKANDLIVESPACEFORLEARNINGSTAGETHEYSHOULDUPHOLDINTEGRITYASTHECORNERSTONETOTHEEXTERNAL,DEVELOPTHEREPUTATIONOFTHEIRBRANDSWITHPROFESSIONALSPIRIT,TAKESERVINGTHECOMMUNITYASTHEIRULTIMATEPURPOSEONLYBYDOINGTHOSEABOVECANTHEYESTABLISHAGOODIMAGE,WIDENANDSTRENGTHENOURSMALLANDMEDIUMSIZEDACCOUNTINGFIRMSGRADUALLYANDBU