会计师事务所物质激励与非物质激励不完全替代性的检验  

The Confirmation of the Incomplete Replacement between Material Motivation and Non-material Motivation in Accounting Firm

作　　者：刘桂良[1] 李艳[1] 李洁[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《系统工程》2007年第2期124-126,共3页Systems Engineering

基　　金：国家自然科学基金资助项目(70372040)

摘　　要：针对会计师事务所人力资本的激励问题,选择了物质激励因素与非物质激励因素进行综合考量。并推证二者同时存在时,对会计师事务所经营目标的实现与注册会计师个人意愿的满足的影响。同时,通过比较分析说明二者具有不完全替代性。因此,对会计师事务所人力资本的激励应该将物质激励与非物质激励相结合,以最大限度满足组织意愿与个人期望。This paper is to research the incentive problem of human capital in the accounting firm, we choose the material motivation factor and non-material motivation factor to synthetically consider with. We get the inference that the presence of the two factors could influence the reality of accounting firm＇s management goal and satisfy the CPA＇s individual wish, and prove through comparative analysis that none of them can be dispensed with. Therefore, we should incorporate the material motivation and non-material motivation to motivate the human capital of accounting firm, which can maximum satisfy the organization＇s expectations and individual wish.

关 键 词：人力资本 物质激励 非物质激励 

分 类 号：F272[经济管理—企业管理]