I
摘 要
随着改革开放和市场经济的深入发展，特别是中国加入 WTO，注册会计师行业得到了
快速发展。业务员工作为会计师事务所可持续发展的主要资源之一，也体现了事务所未来
发展的核心竞争力、企业规模、结构和人员素质。JX 会计师事务所在山东省属于中大型企
业，在日益激烈的竞争面前，开始出现业务人员工作责任心不高，人才跳槽等现象。因此，
如何将业务人员留住，选择适合自身企业发展的最佳激励机制，调动业务人员的积极性，
并在激烈的竞争中获取优势地位，成为 JX 会计师事务所健康、快速发展的关键问题。

本文在激励理论的指导下，探析 JX 会计师事务所现行激励机制存在的问题，并通过
调查问卷的方法，对 JX 会计师事务所业务员工的满意度进行分析，指出现有激励机制存
在的问题。首先指出手段单一的激励方式，只考虑物质激励而忽视了精神激励；其次重短
期激励而缺乏长期激励；再次评价体系不健全，不考虑成本效益；还有薪酬制度体系不科
学，奖励不全面，不细致；最后指出员工职业生涯规划设计不完善，培训体制简单，不注
重业务员工的个人发展对会计师事务所发展的影响。针对上述问题，以物质激励、发展激
励、精神激励等理论为基础，利用激励策略、短期和长期激励措施对现有激励机制进行优
化，并为激励机制优化工作的有序进行，提出了相关的保障支持措施。

关键词：业务员工；会计师事务所；激励机制山东师范大学硕士学位论文
II
Abstract
With the further development of reform and opening-up and market economy, especially
China's accession to the WTO, the profession of certified public accountants has developed
rapidly. The job of the business people can become one of the main resources for the
sustainable development of accounting firms，and can also reflect the core competence for the
future development, enterprise scale, structure and personnel quality. JX accounting firm, one of
the medium and large enterprises in Shandong province, has seen the phenomena of the lack of
responsibility and the job-hopping in the business people. Therefore, how to keep the business
people, how to choose the best incentive system of motivating the business people to obtain a
dominant position in the fierce competition, become the key issues for the healthy and rapid
development of JX.
Under the guidance of incentive theory, the paper is focused on the problems of the
incentive system of JX, by means of the questionnaire, has analyzed the satisfaction degree of
the business people in JX, and points out the following problems in the existing incentive system:
The first, the single means of incentive, only considering the material incentive instead of the
spiritual incentive;The second, attention to the short-term incentive but lack of the long-term
incentive;and the evaluation system is imperfect, without considering the cost-effectiveness; and
the remuneration system is unscientific and the reward system is not comprehensive, not
meticulous;The last, defective career planning and design, simple training system, and
inattention to the impact of the business people’s development on the accounting firms. To solve
these problems, with material incentive, development incentive and spiritual incentive theory,
optimize the existing incentive system in advantage of motivational strategies, short-term and
long-term incentives, and put forward the related support measures to promote incentive
mechanism optimization orderly.
Keywords: business people, accounting firm, incentive system