人才质量的优劣决定着业务服务的成败,而人才培养激励的成果与否是事务所工作
成败的关键。B 会计师事务所作为会计师事务所行业的优秀企业，如何能在高速发
展的会计师事务所行业中建立起适合自身发展的人才培养激励体系,应是个值得研
究的问题

本文首先对人才培养激励的相关理论进行认识和总结,其中包括人才培养激励
相关概念、作为事务所行业培养人才的基本单位-业务项目团队建设的研究成果、人
力资本激励机制等理论知识。提出了人才培养激励的重点应该在业务项目团队的引
导、一体化的人力资源管理制度等方面。通过对 B 会计师事务所人才培养激励的现
状分析，对基于 B 会计师事务所人才培养激励的方法进行研究，主要包括加强业务
项目团队对人才培养的引导作用、完善一体化管理模式等几个方面

在 B 会计师事务所业务项目团队建设方法探索,本文提出对 B 会计师事务所人
才培养激励的建议：第一、在公司决策领导层面上,应把人才培养工作在观念上进行
加强，重点在避免人才培养观念的误区、重视基础人才的培养、制定与 B 会计师事
务所相适应的人才培养激励战略；第二、人力资源管理层面，应结合企业人才培养
战略完善相关人力管理制度、注重企业文化对人才培养的作用、利用现有资源加强
业务项目团队对人才培养的引导作用；第三、人才个体层面：人才应时刻保持自主
学习、自我提高的意愿、积极参与公司组织的培训、正确认识自身、脚踏实地地对
自身进行提高等方面

关键词：人才培养；人才激励；事务所；人才培养体系建设燕山大学工商管理硕士学位论文
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Abstract
Nowadays, talents are the core competitiveness of the development of corporations,
especially in the accounting firms industry with intensive intellectual capital. In this
industry, the achievements are auditing reports which are accomplished by the intellectual
working. Therefore, the quality of talents becomes an important element of accounting
service, which makes the personnel training and reserve an instrumental role in the
accounting firm industry. As an outstanding enterprise in this specific industry, how does
B Certified Public Accountants establish the adaptive system of personnel training and
reserve should be the aim of this article.
This paper is based on the personnel training and reserve theories and human
resources motivation mechanism theories, and summarizes the researching results of the
project team which is the basic sector of training personnel. Furthermore, the personnel
training and reserve should focus on the guiding function of the project team and the
integrative human resource management system. Thus, this research aims to analyze the
personnel training and reserve method of B Certified Public Accountants, based on
analyzing the current situation of personnel training and reserve of B Certified Public
Accountants. And the research content includes strengthen the guiding influence of
project team on personnel training, improve the integrative management system.
By analyzing how to build a project team in B Certified Public Accountants, this
paper makes three recommendations: Firstly, from the decision making point of view, it is
necessary to strengthen the awareness of personnel training, avoid the misunderstanding
of personnel training, pay more attention on training the basic talents, make the strategy
which adapt to B Certified Public Accountants. Secondly, the management of enterprise
should integrates the strategy of personnel training in order to complete the institution of
human resource management, and to outstand the corporate culture, which will play a
guiding role of personnel training. Thirdly, for individual talent, it is essential to maintain
self-study and self-improvement, for which can be consider as attending corporation
training actively and self-awareness accurately.Abstract
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Keywords: personnel training; personnel reserve; accounting firm; establishment of
system of personnel training目录
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目录
摘要 ......... I
ABSTRACT ........ II
第 1 章绪论..........1
1.1 选题背景与选题意义.......1
1.1.1 选题背景 ......1
1.1.2 研究意义 ......3
1.2 国内外研究现状 ..4
1.2.1 国外研究现状...........5
1.2.2 国内研究现状...........6
1.2.3 国内外研究现状述评 ...........7
1.3 研究内容与研究方法.......7
1.3.1 研究内容 ......7
1.3.2 研究方法 ......
8第 2 章事务所行业人才培养激励相关理论........9
2.1 人才培养相关理论 ..........9
2.1.1 人才培养储备概念...9
2.1.2 公司战略人才培养体系 .......9
2.1.3 人才培养中的误区研究 ..... 10
2.2 事务所团队建设相关理论......... 11
2.2.1 团队建设的相关概念 ......... 12
2.2.2 团队的类型12
2.2.3 团队建设的方法..... 14
2.3 人力资本激励机制相关理论 ..... 16
2.3.1 人力资本激励机制的概念与演变.. 16
2.3.2 人力资本激励理论. 17
2.3.3 人力资本激励机制的建立 . 17燕山大学工商管理硕士学位论文
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2.4 本章小结 19
第 3 章 B 会计师事务所人才培养及激励现状分析.....21
3.1 B 会计师事务所概况..... 21
3.1.1 现状概述 .... 21
3.1.2 发展历程 .... 21
3.1.3 人员构成及现状浅析 ......... 22
3.1.4 人才流失现状浅析. 24
3.2 B 会计师事务所的人力资源一体化管理模式 .. 27
3.2.1 人力资源一体化管理模式简介...... 27
3.2.2 人力资源一体化管理模式为 B 会计师事
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