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人力资本是会计师事务所最重要的资产,因此人力资源管理成为了会计师事务所内部治理非常关键的一环,而人才流动又是事务所人力资源管理上的一个突出问题。近年来,我国本土会计师事务所人员流动性大,人才流失严重,对事务所的发展造成了不利影响。为此,研究本土会计师事务所人员流动的内在机理,对缓解人员流出现象,优化人员管理制度具有重要的理论和现实意义。
Human capital is the most important asset of the accounting firm. Therefore, human resource management has become a crucial part of the internal governance of the accounting firm. Human resource flow is also a prominent issue in the human resources management of the firm. In recent years, the large local accountants in our country have large liquidity and serious brain drain, which has adversely affected the development of the firm. Therefore, to study the internal mechanism of the turnover of local accounting firms has important theoretical and practical significance for alleviating the phenomenon of personnel outflow and optimizing the personnel management system.