中小会计师事务所审计人员流失问题的“人货场”分析  

Analysis on Loss of Auditors in Small and Medium-sized Accounting Firms in China from the Perspective of“People,Goods and Places”

作　　者：张妍芳[1] ZHANG Yanfang(Straits Institute, Minjiang University, Fuzhou 350108, China)

机构地区：[1]闽江学院海峡学院,福州350108

出　　处：《长春大学学报》2020年第9期6-12,共7页Journal of Changchun University

基　　金：国家社会科学基金项目(18BJY042);闽江学院校级项目(YSZ15004)。

摘　　要：我国中小会计师事务所审计人员流失现象严重。通过问卷调查结合访谈的方式,运用“人货场”思维综合分析中小会计师事务所审计人员流失的原因,认为“人”是企业中的员工自身的原因,“货”是员工付出劳动后希望获得的回报,“场”是员工工作的内外部环境。基于此,结合中小会计师事务所小而灵活的特点,从主动寻找人才、关注潜在胜任素质和提升人力资源管理水平三方面提出解决中小会计师事务所审计人员流失问题的对策。The problem of the loss of auditors in small and medium-sized accounting firms is serious in China.Through the ways of questionnaire and interview,this paper comprehensively analyzes the reasons for the loss of auditors in small and medium-sized accounting firms based on“people,goods and place”thinking,considering that“people”refer to the reasons of employees themselves,“goods”refer to the return that employees hope to get after their efforts,“places”are the internal and external environments of employees’work.Then,combined with the small but flexible characteristics of small and medium-sized accounting firms,it puts forward countermeasures to solve the problem from three aspects such as actively looking for talents,paying attention to potential competency and improving human resource management level.

关 键 词：中小会计师事务所 审计人员 “人货场”思维 

分 类 号：F272.92[经济管理—企业管理]