会计师事务所合伙人的薪酬设计研究  

Research on the compensation design of partners in accounting firms

作　　者：邓川[1] 

机构地区：[1]浙江财经大学会计学院

出　　处：《中国注册会计师》2013年第12期36-42,共7页The Chinese Certified Public Accountant

基　　金：教育部人文社会科学研究一般项目"我国证券审计机构合并的绩效;市场反应与激励整合研究"(批准号10YJC630038)的阶段性研究成果

摘　　要：会计师事务所合伙人的薪酬制度是事务所最重要的内部治理制度之一。公平合理的合伙人薪酬制度有助于吸引和激励优秀人才,将合伙人个人目标与事务所整体目标紧密联系,实现个人和事务所的共同发展。本文基于事务所的"人合"特点,结合国外事务所合伙人薪酬制度和案例,对合伙人薪酬制度中如何解决"按业绩分配与按资分配的关系"、"如何在薪酬设计中同时体现激励和平等"等问题进行了探讨。Compensation design of partners in accounting firms is one of the most important parts of internal governance system. A fair and reasonable partner compensation design helps to attract and motivate excellent talents, bond the personal objective with that of the firm closely and achieve common development of individuals and the firm. Based on the feature of 'harmonization of people' in accounting firms and drawing upon the partner compensation design cases in foreign countries, this article presents a discussion on issues like how to resolve 'the relationship between performance-based payment and capital-based payment', 'how to make a compensation design featured with both motivation and fairness ', and so on.

关 键 词：会计师事务所 合伙人 薪酬 人合 商誉 

分 类 号：F233[经济管理—会计学]