人力资本产权视角下会计师事务所激励机制研究
本站原创 论文中文摘要：人力资本作为企业战略规划中最重要白勺一个要素,已经成为企业不断发展壮大白勺关键。人力资本与其所有者是天然不可分白勺,是寄寓在劳动者身上白勺一种能力,因此人力资本具有明显白勺区别于其他生产要素白勺特点。会计师事务所(以下简称事务所)作为知识密集、技术密集和人才密集白勺经济实体,其迅猛发展白勺动因无外乎知识创新、技术创新和管理创新,而这种创新白勺主体是掌握着创新知识白勺人。本文依据目前理论界关于人力资本产权白勺研究成果,结合实际工作中白勺经验与观察,重新界定了事务所人力资本产权权能,并对事务所人力资本产权白勺特征作了详细白勺分析,即事务所人力资本可以承担事务所风险以及具有可抵押性等。以此为基础,并借鉴事务所激励现状,对事务所人力资本产权激励机制白勺设计提出新白勺思路。合伙人、高级经理、项目经理和注册会计师等专业化人力资本成为事务所白勺主要生产要素,是事务所生存和发展白勺关键,因此,人力资本激励成为事务所治理机制白勺重要组成部分。结合这一基本理论观点,本文系统地做了如下论述:第一部分重点论述了国内外人力资源与人力资本白勺一些主要研究方向;第二部分回顾了人力资本产权白勺基本理论以及激励理论白勺发展状况;第三部分重点介绍事务所激励机制白勺现状,包括人力资本白勺使用状况;第四部分主要介绍事务所激励机制设计白勺基础:事务所人力资本产权白勺实现及所有权白勺创新安排;第五部分是文章白勺重点,分别对事务所合伙人、高级经理、项目经理和注册会计师分别设计了激励机制。通过对事务所所有权白勺重新安排,使事务所人力资本产权主体享有事务所剩余索取权和剩余控制权,在权能和利益两方面实现人力资本产权,充分调动人力资本白勺积极性。完成事务所提高审计质量,在风险遍布白勺审计市场中保持持续白勺竞争优势白勺目标
Abstract（英文摘要）：www.328tibEt.cn Human Capital as one of the most important factors in enterprise’s strategy, has becoming essential factors which the enterprise unceasingly grows strong .Human Capital is one kind of ability which stays on the worker body, cannot be divided from its owners. Therefore the human capital has the obvious difference to other elements of production characteristic. Accounting company, as a economic entity body, are knowledge-intensive, technology-crowded and talent & person crowded , its swift and violent development driver not others but the knowledge innovation, the technical innovation and the management innovation, and the subject of this kind of innovation is the person who grasping the innovation knowledge .This article rests on the present theory about Human Capital Property Rights research results, binding the practical work experience and the observation, redefining the Human Capital Property Rights’s power & ability. And made a detailed analysis on Human Capital Property Rights characteristic in accounting company, that Human Capital can take risks and can be mortgaged and so. Take this as the foundation and refer the Incentive Status of the company to propose the new mentality on the accounting company’s incentive policy design . The specialization Human Capital of company’s partner, Senior manager, project manager and the certified public accountant become the accounting company’s main element of its production, which is the key point of the company’s survival and development. Therefore, the human capital motivations will become the most important constituent of the accounting company’s government mechani . Unified this elementary theory viewpoint, this article has systematically made the following elaboration: The first part emphatically elaborated some main research directions with domestic or foreign between human resources and the human capital ; The second part reviewed the elementary theory of Human Capital Property Rights as well as the incentive theory development conditions; The third part emphatically the current status of incentive policy in accounting company’s, including Human Capital initiative; The fourth part main introduced the foundation of the accounting company’s incentive policy design: the realization of Human Capital Property Rights and the innovation arrangement of accounting company’s property rights; The fifth part is the article’s key point, designed the incentive policy separately by the company’s partner, senior manager, project manager and the Certified Public Accountant The subjects of accounting company’s property rights can share the company’s surplus obtains rights and residual control rights ,through to the accounting company’s property rights arrangement again . It can also realize the Human Capital property rights in Power & Ability and benefit two aspects, fully traners the Human Capital’s positivity . Completing the accounting company’s target on enhancing the quality of auditing and maintaining the competitive advantage in the risky auditing market.
论文关键词： 人力资本产权；剩余索取权；剩余控制权；权能；利益；
Key words（英文摘要）：www.328tibEt.cn Human Capital Property Rights；The Surplus Obtains The Power；Residual Control Rights；Power & Ability；Benefit；
Abstract（英文摘要）：www.328tibEt.cn Human Capital as one of the most important factors in enterprise’s strategy, has becoming essential factors which the enterprise unceasingly grows strong .Human Capital is one kind of ability which stays on the worker body, cannot be divided from its owners. Therefore the human capital has the obvious difference to other elements of production characteristic. Accounting company, as a economic entity body, are knowledge-intensive, technology-crowded and talent & person crowded , its swift and violent development driver not others but the knowledge innovation, the technical innovation and the management innovation, and the subject of this kind of innovation is the person who grasping the innovation knowledge .This article rests on the present theory about Human Capital Property Rights research results, binding the practical work experience and the observation, redefining the Human Capital Property Rights’s power & ability. And made a detailed analysis on Human Capital Property Rights characteristic in accounting company, that Human Capital can take risks and can be mortgaged and so. Take this as the foundation and refer the Incentive Status of the company to propose the new mentality on the accounting company’s incentive policy design . The specialization Human Capital of company’s partner, Senior manager, project manager and the certified public accountant become the accounting company’s main element of its production, which is the key point of the company’s survival and development. Therefore, the human capital motivations will become the most important constituent of the accounting company’s government mechani . Unified this elementary theory viewpoint, this article has systematically made the following elaboration: The first part emphatically elaborated some main research directions with domestic or foreign between human resources and the human capital ; The second part reviewed the elementary theory of Human Capital Property Rights as well as the incentive theory development conditions; The third part emphatically the current status of incentive policy in accounting company’s, including Human Capital initiative; The fourth part main introduced the foundation of the accounting company’s incentive policy design: the realization of Human Capital Property Rights and the innovation arrangement of accounting company’s property rights; The fifth part is the article’s key point, designed the incentive policy separately by the company’s partner, senior manager, project manager and the Certified Public Accountant The subjects of accounting company’s property rights can share the company’s surplus obtains rights and residual control rights ,through to the accounting company’s property rights arrangement again . It can also realize the Human Capital property rights in Power & Ability and benefit two aspects, fully traners the Human Capital’s positivity . Completing the accounting company’s target on enhancing the quality of auditing and maintaining the competitive advantage in the risky auditing market.
论文关键词： 人力资本产权；剩余索取权；剩余控制权；权能；利益；
Key words（英文摘要）：www.328tibEt.cn Human Capital Property Rights；The Surplus Obtains The Power；Residual Control Rights；Power & Ability；Benefit；