2832.B 东莞市德正会计师事务所的人才激励机制探析 外文参考文献译文及原文doc

1、本科毕业设计（论文）外文参考文献译文及原文 学 院 经济管理学院 专 业 工商管理 年级班别 学 号 学生姓名 指导教师 年 月 日目 录1 外文文献译文.12 外文文献原文.81外文文献译文过去的5年中，会计行业逐渐走出了安然事件的阴霾，重塑了行业的诚信和声誉。鉴于那次危机的惨痛教训以及萨班斯法案所提出的严苛要求，整个会计业对职业道德的纯洁性和财务数据的真实性都给予了前所未有的重视。现今，会计业正经历着空前的大发展。2006年，全美百强事务所的收入增长幅度是自2000年以来最快的。另据美国劳动统计局调查显示，在2014年之前，美国对会计专业人员的需求预计将以每年18%-26%的速度递增，这比

2、其他许多行业都高。诱人的机会就摆在眼前，可问题是事务所到哪里去找这么多合适的人才呢？不幸的是，对会计专业人员日益增加的需求刚好碰上了紧缩的人才供给状况：随着人口老龄化的加剧，美国在战后“婴儿潮”中出生的一代人都垂垂老矣。据美国注册会计师协会（aicpa）预测，到2020年，75%的aicpa会员都将达到法定退休年龄。由于年轻一代的会计人口在数量上明显少于“婴儿潮”时期，所以整个行业的人员替换无法通过简单的“以一换一”来实现，于是人员短缺的局面将不可避免。在这种供给小于需求的背景下，事务所们势必将展开一场无止境的人才争夺大战。那么，事务所们应采取哪些措施来引进并挽留那些朝气蓬勃的人才呢？作为一家

3、为税务和会计专业人士提供高质量行业报告的出版商，美国cch公司近期专门发布了一份名为cch年轻会计专业人士调查的报告来探讨这一棘手的问题。该调查主要涉及以下内容：拥有4-7年工作经验cpa所期望拥有的薪资水平、软件工具、专业技术和公司文化以及事务所应该如何满足这些要求。之所以把调查对象限定在这个层次，是因为他们才是事务所发展壮大的关键。他们拥有丰富的专业经验，渴望填补“婴儿潮”一代留下的空缺，并抓住行业发展中涌现的新机会。调查发现，年轻的cpa希望得到能帮助他们完成工作的专业工具，也希望在专业能力上得到提升，并渴望凭自己的工作得到满意的回报。同时，他们还愿意接受挑战，并且注重在工作和私人生活之

4、间取得平衡。其实，上面所说要求中的没有一条是特别出人意料的，毕竟这是大多数人共同的愿望。问题的关键是：许多年轻的cpa觉得事务所并没有满足他们的这些要求。在弄清上述这些年轻cpa关注的焦点问题之前，有必要先理解这些人为什么要选择cpa这个行业。调查发现，在选择会计行业的诸多因素中，首选“良好的职业发展机会”的有37%；其次是“富有挑战性的工作环境”，占20%；然后依次是：“稳定的工作和良好的收入”，占15%；“追求卓越”，占2%；“有较多的旅游机会”，占1%。为了更深入地了解cpa的择业考虑，此次调查选取了四个层面来考察事务所的特质： 1、事务所的信息基础设施 2、事务所的公司文化 3、薪资福

5、利 4、专业技能培训和职业发展机会受访者被要求在上述四个领域中各选取三个他们认为最重要的参数，并对他们所在的事务所的表现作出评价。调查结果如下表所示： 1、信息基础设施：资源紧缺受访者列出的这一方面最重要的三个参数依次是：足够的可以帮助完成工作的资源（67%）；能获取最新的技术以提高工作效率（55%）以及事务所在最新的税务和会计软件上的投资（48%）。然而，在任何一个参数上，只有不到一半的事务所被认为“做得很好”。事务所在上述三个参数中的表现，分别只有39%、33%和41%的cpa给予了肯定的评价。2、事务所文化：安然案后，道德为重调查发现，在这一领域中，最重要的三个参数依次是：事务所内部的道

6、德约束（63%）；支持平衡工作和生活或者说“友待家庭”政策（56%）以及高质量的反馈（24%）。总体而言，55%的cpa对于事务所在道德约束方面的表现感到很满意。但是，后面两个参数得到肯定的比例分别只有38%和13%。3、薪资福利：报酬是重中之重在薪资福利方面，三个最重要的参数依次是报酬（74%）；灵活的工作时间（51%）和与工作表现直接挂钩的奖励（34%）。在这三个方面，分别只有19%、20%和45%的cpa对于事务所的表现感到很满意。4、专业培训和职业发展机会：职业继续教育是关键在这方面，三个参数依次是：事务所对职业继续教育的支持（49%）；富有挑战性的工作环境（37%）以及持续的技能培养

7、（33%）。 相对而言，受访者所在的会计师事务所在这些方面所得到的评价比较高。富有挑战性的工作环境有41%以及在持续的技能培养方面32%的受访者给予了很肯定的回复。同样是在专业培训和职业发展领域，事务所在如下方面的表现也得到了近一半受访者的肯定：和客户交流的机会、具有挑战性的工作氛围、工作的有趣性、对员工参与专业协会的支持、工作的多样性、深造的机会以及在税务和会计软件方面的培训。为长久计，事务所应增加对人才管理、培训和软件技术的投资此次调查的结果已经很清楚了，年轻的cpa需要的是：能协助他们完成工作的各种专业工具、专业能力的提升、满意的回报、挑战性以及在工作和私人生活之间取得平衡。这些或许是许

8、多更高层次的专业人员也希望得到的。但是，事易时移，现今的行业环境已经变了：劳动力的供应短缺，而对于人才的需求却在不断增加。年轻的cpa拥有自由择业的权利，他们可以在其他事务所、公司或者政府机构里谋得一席之地。对于他们所供职的事务所而言，如果想留住cpa，并不一定在于他们对事务所要有多么忠诚，关键是要能满足他们的要求。就目前的情况看来，事务所在这方面做得还不够。而且，事务所人手紧缺的形势正变得越来越严峻，除了因为进入这个行业的人员在减少，还有一个原因就是业务量的增加。就算事务所按照5年前的标准为同样的客户提供同样的服务，但由于新的业务规范的出台，工作量也增加了不少。很明显，事务所需要尽力去引进人

9、才，并让他们实现自身的价值，得到合理的回报。根据此次调查，cpa很看重事务所在人才管理、培训和专业技术上的投资，而这对于事务所和雇员来说也是一个双赢的举措。那么事务所究竟应该在这三个方面采取哪些具体的做法呢？1、人才管理事务所必须把那些积极进取的人才纳入成熟有效的发展规划中。这包括提供良好的职业发展机会、富有挑战性的工作环境、提升专业能力的机会以及实时绩效管理和反馈。这样，员工就会投桃报李。事务所也可以借此建立起自己在人才方面的竞争优势，并从容应对各式挑战、把握各种机会。2、培训事务所应该给员工提供培训以帮助他们适应这个日新月异的世界。通过培训，员工才能有效地利用各种信息和技术，提高工作效率和

10、质量。这样事务所也可以在人手有限的情况下，为客户提供更有价值的服务。3、技术对于事务所而言，是否拥有先进的技术和工具攸关事业的成败。对于那些能领悟和运用技术的年轻cpa来说，事务所是否能投资于最新的技术并向他们提供这些资源是至关重要的。而事务所也会有所回报：这样不仅能帮助它们招募到优秀的人才，而且为提升事务所的整体专业水平奠定了坚实的基础。最优秀的软件能帮助cpa显著地提高工作效率，提升服务水平。这些软件能把cpa们从程式化的琐碎工作中解脱出来，使他们投入到更具挑战性的任务中去。借助于有效的组织架构，这些软件可以得到最充分的利用，并为员工和事务所提供更多的价值。相关的技术可以让事务所提供更多“

11、友待家庭”方面的便利：由于可以远程联网工作并自由安排工作时间，员工就能在工作和生活之间取得平衡。由于“婴儿潮”一代经验丰富的专业人员开始退休，事务所也可以通过相关的技术加强知识管理过程以应对这一挑战。当你想想看，你的生意任何成功的一面，几乎总是可以追溯到激励员工。从生产率和赢利性到招募和保留，勤奋和幸福的雇员导致胜利。不幸的是， 激发人远离精密科学。没有什么秘方，没有一套计算公式，没有工作表填写。事实上，动机可以跟雇员一样是唯一单独的。一名雇员的动机可能仅仅只有钱，另一个则可能欣赏个人识别进行了出色的工作而希望得到别人的认可，还有一个可能努力工作的动机就是如果他在该项工作里拥有股权。但你可归结

12、员工激励的一个基本理念找出你的员工都希望能激励他们所想要的方式，或让他们赚钱。在这里，我们已经搜集了一些的成功企业家使用的最优秀和最有趣的激励技巧，希望这些也能启发你。激励雇员对于经理和主管是非常重要的。尽管激励问题重要，但不少人都对激励这个方面存在谜团尤其在新的经理和主管中间。在看管理层应该如何激励员工之前，首先弄清这些谜团是很重要的。1、谜团1“我能激励人心”这不正确。他们必须自我激励。你不再比你能够赋予他们权利更能够激发人。员工必须自我激励和被授权。然而，你可以在那里设立一个授权员工自我激励的最好环境。关键是你不知如何为每个员工设置环境。22、谜团2“金钱是一个好激励工具”这不正确。某些

13、东西如钱、好的办公室环境和就业保障能够激发人们，但他们通常不利于人们变得更为主动。一个主要的目标就是理解你的雇员的每一个的动机。3、3、谜团3“我知道是什么动机，所以，我知道怎样激励员工”这不正确。不同的人被不同的事情激发。人不被同样的事情激发。再次，一个重要目标就是要了解你每个员工的动机。 4、谜团4“增加工作满意度意味着更多的工作绩效”研究表明这不一定是正确的。增加满足感不一定增加工作绩效。如果机构的目标不被与雇员的目标对齐，雇员就不能有效地朝着机构的任务工作。5、谜团5“我无法理解雇员的动机它是一门科学”不，并非如此。还有一些最基本的步骤，你可以大大支持你的员工自我激励走向工作岗位增加业

14、绩。以下的激励原则应该牢记：1、 激励员工从激励你自己开始2、 激励员工令人惊奇的是令人。如果你恨你的工作，似乎像其他人一样。如果你是非常压抑，似乎像其他人一样。热情有传染性，如果你对你的工作热情，被别人也是如此。另外，如果你做好照顾自己和自己的工作，你有更清楚的远景在如何工作上。开始学习动机的地方就是开始理解你的自己的动机。关键是要帮助引导职工理解你什么动机。这样你的动机是什么？例如,时间与家人、认同、出色地工作、服务、学习如何配置等，以怎样支持你们的工作是你自己的动机？你能够做什么更好地激发你自己？2、2、始终把组织的目标与目标的员工对齐如上所述，雇员能够就他们的工作被发怒和很努力地在工作

15、。它的关键在于经理和主管都知道，他们希望他们的雇员。这些优惠条件应表达为目标的组织。该组织确定的目标通常是在战略规划。不管你采取什么步骤，以支持你们的员工激励（各种步骤提出）确保员工有强烈的投入，并确定自己的目标，这些目标是一致的目标组织。 3、3、关键在于理解你的雇员他们分别的动机每个人的动机是不同的。不管你采取什么步骤，你得先知道你的每个员工的动机。你可以通过问他们、听他们、观察他们来知道这。4、4、认同激励员工是一个过程，不是一个任务组织变革的同时，人也一样。事实上，这是一个持续的进程， 每个员工能够强烈地激发他们自己。如果作为激励员工持续不断的过程，然后你将会被激发和满足。5、5、利用

16、组织系统（如政策和程序）激励员工不只是指望好意不只是指望培养良好的人际关系来激励员工。这些关系的性质可以大大的改变，例如，平时的压力。反之，使用可靠、全面的系统帮助激励员工。例如，建立补偿制度、员工绩效系统、组织政策和程序等，以激励员工、同时，建立各种制度和结构，有助于确保员工清楚可理解和公平待遇。鼓励员工永远是重要的，但激励你的团队就需增加的重要性，在充满挑战的经济时代。当企业的结果不太乐观的情绪，如恐惧和焦虑，可以使员工绩效陷于停顿。以下是一些建议，由纽约州协会的注册会计师，在最好和最坏的时代，以帮助提高生产率、高昂的士气和忠诚于你的工作团队。1、让他们了解公司状况为了维持士气，使员工了解

17、和理解组织的使命，远景，价值和目标。这些概念代表了该组织存在的理由；这样能帮助工人在正确的方向致力和看清他们的贡献对于组织的重要性，让他们知道获益于工作。2、不隐藏的目标 设定明确的期望，是一个激励员工很好的办法，使他们走上正轨。清楚地跟每个雇员一起建立目标，表明你期待的结果，那些结果怎样导致你的商务的总表现。为了确定他们的想法，在员工完成你所委派的工作任务时的过程中，要知道员工有没有遇到什么任何问题或需要什么资源。最后，如果组织的目标改变时，务必让你的员工知道这些变化是怎样影响他们的作用。3、定期提供回馈 进行年度员工绩效审核是很重要的。 但是它不是足够的、员工需要知道。当他们在持续的基础上

18、把工作做得很好。或当你预期更好或不同的结果出现的时候。请记住。更直接的反馈、更有成效，立即尝试引导他们做你所想和所认可的行动。4、让员工参与解决问题员工需要参与。赋予员工能在决定他们的工作、解决日常问题的权利，这表明你信任他们，激励他们不辜负大家的期望。当你把员工的解决办法的一部分作为奖金，这是比较容易得到他们的认同和承担长期的发展。5、注重人的全面发展 当大多数人在成长中把技术增长和学习作为他们日常经验的一部分，投资于你的员工的发展，仍然应当是一个优先事项。培训、职业生涯的发展以及其他的学习机会，不用花费很多，尤其是当你利用内部资源时候。确保你的小组的成长的最佳方法是为每个员工创造一个个人发

19、展计划，并分别为他们实施这项计划。6、沟通 你不能过分交流，尤其是在不确定或有困难的时候。共享信息，并让您的员工了解对于他们从事主要的工作及其人员。同行业内把他们的努力和表现与机构的目标对齐。更何况，跟雇员一起分享信息，树立榜样和鼓励他们并鼓励他们以同样的方式处理同样的事。因为不是每个人处理信息的方式都相同，使用多种方式的沟通帮助，尤其当信息是至关重要的。举例来说，你可能要跟进一封电子邮件与语音邮件的提醒。不要以为。这仅仅因为通讯不灵了，反而，却提出问题确认理解。7、不要忽视赞美的力量表彰和奖励工作的工人是世界上最强大的方法来影响士气。承认良好的努力，而不仅仅是结果。牢记一点，就是人的动机是不

20、同的事，无论是金钱，旅行，培训，晋升还是灵活的工作日程。查出激发你的工作人员的最佳方法就是问他们。8、肯定你的员工每天有几百万人到达工作岗位乐意作出力所能及的贡献。商界领袖的态度能极大地影响员工。要积极肯定和支持您的员工更可能采取相似的行动。以及记住：你的cpa能够帮助你实现在挑战性经济的时期期间把士气维持在高位设置价廉物美的计划。面对挑战，会计师事务所做好准备了吗？显然，那些密切关注新员工需求并积极采取应对措施的事务所将能够从容应对这些挑战。2 外文文献原文in the past five years, the accounting profession has overcome the c

21、hallenges of the enron crisis, restoring the reputation and integrity of the profession. in the wake of that crisis, and new requirements created by sarbanes-oxley, profession has readily stepped up to the increased emphasis on ethics and importance of financial data integrity. today, the profession

22、 is better positioned for growth than at any time in recent history. in fact, growth is now apparent, with firms restoring revenue growth rates to pre-enron levels. in 2006, the top 100 accounting firms revenue growth rate was the highest reported since 2000. the demand for accounting professionals

23、is expected to grow faster than for many other professions in the coming years, with an anticipated 18 to 26 percent growth rate through 2014, according to u.s. bureau of labor statistics. the opportunities ahead are tremendous. but along with this success, there is a growing concern: where are firm

24、s going to find the resources to get the job done? the increased demand for accounting professionals comes at a time during which the supply of professionals is shrinking. with the aging population, 8,000 baby boomers a day are now turning 60 years old in the u.s. this is taking its toll on the acco

25、unting profession. the american institute of certified public accountant has noted that by the year 2020, 75 percent of its membership will be eligible to retire. and while there is an increasing number of young people coming into the profession, the simple fact that the younger population is smalle

26、r than the boomer generation means there cannot be a one-for-one replacement for those individuals who are leaving the profession. with the backdrop of demand outstripping supply, it is apparent to firms that there is an ongoing talent war in the accounting profession, and no end in sight. what do f

27、irms need to do to attract and retain up-and-coming professionals so that they can continue to meet demand and grow their practices? as a strategic partner to tax and accounting professionals, cch set out to find answers to this question by issuing the cch young accounting professionals survey to ex

28、amine the benefits, tools, technology and culture that cpas with four to seven years of experience want most and to discover how well firms perform in meeting these needs. this population was specifically selected because they are crucial assets to firms that want to grow their business. these profe

29、ssionals have a solid base of experience and are eager to move into the more challenging positions that are both being vacated as baby boomers begin to retire and are being created as new demands on the profession develop. in summary, the cch survey found that young cpas want the tools they need to

30、get their jobs done; they want to be developed professionally and valued and rewarded for their performance; and, while they want to be challenged, they also want balance between work and personal life. none of this is particularly surprising, as these are the things that many professionals want in

31、their careers. what is concerning is that many young professionals believe that their firms arent meeting these needs. overall small (1-9 employees) medium (10-49) large (50+) before looking at the specific attributes that young cpas find most important, it is helpful to understand why individuals s

32、elected public accounting in the first place. the top reason individuals entered the profession was good career opportunities, according to the cch survey, with 37 percent of respondents citing this as the main reason they became a cpa. next, a challenging work environment was cited by 20 percent of

33、 respondents. job stability and financial security were each cited by 15 percent of respondents as the reasons they joined the profession. to make a difference was cited by 2 percent of respondents and 1 percent cited opportunity to travel. the cch young accounting professionals survey looked at fou

34、r specific areas to gain a better understanding of what young accountants find most important as professionals. these areas are: 1、firm infrastructure 2、firm culture 3、 benefits and compensation 4、 professional training and development the survey next asked respondents to identify within each specif

35、ic area, attributes that were of high importance to them. the attributes outlined in the adjacent table ranked as the top three most important offerings to young cpas. the cch survey then asked the cpas to rank their firms performance for numerous attributes in each of the four areas to compare how

36、well firms are meeting young professionals needs. those results follow. 1、firm infrastructure shows resources lackingthe top three most important firm infrastructure attributes identified by young professionals are: comprehensive resources to get the job done (cited by 67 percent of respondents);acc

37、ess to the latest technology to aid productivity (cited by 55 percent of respondents); and investment in leading tax and accounting software (cited by 48 percent of respondents). however, fewer than one-half of firms received a “very good” rating by young cpas in delivering on any of these important

38、 attributes. only 39 percent of cpas highly rated their firms ability to provide comprehensive resources to get the job done, and only 33 percent reported that their firms were doing a very good job when it came to providing access to the latest technology to aid productivity. firms didnt do much be

39、tter in the eyes of young cpas when it came to making investment in leading tax and accounting software, with 41 percent of cpas rating their firms offering as very good. 2、firm culture:the importance of ethical leadership, post enron according to the cch young accounting professionals survey, the t

40、hree most important attributes of firm culture are: ethical leadership within firm (cited by 63 percent of respondents); work/life balance/family-friendly policies (cited by 56 percent of respondents); and high-quality feedback (cited by 24 percent of respondents). overall, more than one-half (55 pe

41、rcent) of cpas gave their firms a very good rating when it comes to ethical leadership. however, firms did not fare as well in demonstrating to employees that their other top needs will be met. only 38 percent of firms received a very good rating on their work/life balance programs and they fared ev

42、en worse when it came to giving high quality feedback, with only 13 percent of cpas saying their firms did a very good job at this. 3、compensation leads in importanceaccording to the cch young accounting professionals survey, the three most important benefits and compensation attributes to young pro

43、fessionals are:compensation (cited by 74 percent of respondents);flexible hours (cited by 51 percent of respondents); and reward directly on merit (cited by 34 percent of respondents).when asked how well their firms deliver on these attributes, only 19 percent ranked their firms offering for compens

44、ation as very good; and only 20 percent of cpas ranked their firms as very good when it came to rewarding directly on merit. cpas gave their firms a higher rating for offering flexible hours, with 45 percent of respondents rating their firms benefits in this category. 4、professional training & devel

45、opment: cpe offerings are crucialwhen it comes to professional training and development, young cpas indicated that firms are more effective in this area in meeting their needs, but there is still room for improvement, according to the cch young accounting professionals survey. th e top three items o

46、f importance to up-and- coming cpas are: support for continuing professional education (cpe) (cited by 49 percent of respondents); challenging work environment (cited by 37 percent of respondents); and continuous skill development (cited by 33 percent of respondents) respondents ranked their firms s

47、upport for cpe as very good; 41 percent also gave their firms a very good rating for offering a challenging work environment; and 32 percent rated their firms continuous skill development as very good. firm ratings in all other key areas of training and development achieved a very good rating by few

48、er than one-half of the cpas surveyed, including client contact opportunities, challenging work environment, interesting work, support for professional association involvement, variety of work, continuous skill development, opportunity for advancement, and training in tax and accounting software too

49、ls. pulling it all together by investing in talent management, training & technology for long-term success the findings of the cch young accounting professionals survey are clear. young cpas want: the tools they need to get their jobs done; to be developed professionally and valued and rewarded for

50、their performance; to be challenged; and to have balance between work and personal life. these are probably the same things that many more senior professionals also want in their own careers. what is likely very different, however, are the unique circumstances presented today in the accounting profe

51、ssion: namely, a shrinking workforce and an increasing demand for time and talent. young cpas know they have career autonomy and are open to moving on to another firm, the corporate setting or a government position. their loyalty is not necessarily to the firm that they work for but the organization

52、 that can deliver on those needs that are most important to them and their career development. today, it appears that firms are not highly or consistently successful in meeting those expectations. at the same time, firms are faced by considerable talent challenges. not only is there the strain of fe

53、wer individuals to replace those leaving the profession, but there is also significantly more work, and more complex work, that needs to be accomplished. in fact, if a firm today were delivering the exact same services to the exact same clients it was serving five years ago, that firms workload stil

54、l would have increased based on new compliance requirements. obviously, firms need to do everything they can to attract talent, and then they need to ensure their employees feel valued and fairly compensated from a pay perspective. as importantly, firms must also invest in their employees in other w

55、ays that will serve as levers to help attract and keep talent. as the results of the cch survey show, a firms investment in talent management, training and technology are of high importance to young professionals. these investments are a win-win for both the employee and the firm. 1、talent managemen

56、tfirms must ensure they are proactively developing their up-and-coming talent in a planned and deliberate way. this includes providing good career opportunities, a challenging work environment, opportunities for advancement and ongoing performance management and feedback. employees will value the fi

57、rm that values them. firms also benefit from having a talent management program in place. by focusing on talent management, firms can build ready bench-strength so that they are best prepared to overcome challenges and optimize the opportunities ahead. 2、trainingfirms need to invest in training to h

58、elp employees keep their skills and knowledge current in this increasingly complex, fast-changing and technology-driven world. training provides professionals with the necessary skills to leverage the information and technology resources that they need to perform well. it also benefits the firm. well-trained employees who can do their w