企业财会人员激励机制存在的问题和解决对策.docVIP

摘 要 自21世纪以来，我国企业以史无前例的速度迅猛发展起来，成为我国社会主义市场带动经济快速增长的重要部分。然而，目前我国大多企业的会计管理暴露出诸多问题,针对这些问题，本文选取具有代表性和突出性的财会人员的激励机制问题进行探讨。本文认为，财会人员的激励机制对于实现企业制度的完善和企业利益最大化具有重要的作用和意义。财会人员在企业中承担着举足轻重的作用，对财会人员激励就成保证财会部门职能与企业总体战略保持一致促使其在企业价值增值过程中发挥作 关键字：财会人员；激励机制；对策  ABSTRACT Since the 21st century, Chinas enterprises at an unprecedented rate of rapid development, it will become an important part of Chinas socialist market driven by rapid economic growth.However, the current management of most enterprises accounting exposes many problems.In view of the current management of the enterprise accounting problems, paper selects representative and incentive mechanisms prominence of accountants were discussed.This paper argues that for businesses, incentives to maximize accountants have an important role and significance to achieve complete enterprise system and business interests.Accountants assume a pivotal role in the enterprise, it would be incentives for accountants to ensure that the fundamental functions of the accounting department as well as the relationship between the interests of the entire enterprise.Therefore, to strengthen incentives for businesses accountants, accountants mobilize the enthusiasm to play good financial management functions of accountants,It is the enterprise accounting personnel and the overall strategy of the enterprise to keep the same, and urge them to play a greater role in the value appreciation of enterprise, and make the maximization of enterprise value and benefit. Keywords: accountants; incentive mechanism; countermeasures  目 录 一、 激励相关理论 1 （一）激励 1 1.激励的定义 1 2.激励的特点 1 3.激励的功能 2 4.激励的误区 2 （二）财会人员激励的特殊性 2 （三）激励机制 2 （四）激励的理论依据 3 二、 企业财会人员激励机制的现状及存在的问题 3 （一）企业财会人员激励机制的现状 3 1.薪酬激励 4 2.福利激励 4 3.考核激励 4 4.机会激励 4 （二）企业激励机制存在的问题 4 1.忽视对财会人员的激励 4 2.激励机制缺乏系统化和应变化 5 3.激励方式单调，情感激励缺乏 5 4.考核标准缺乏规范化 6 5.激励时机不准确，激励的短期行为 6 6.忽视企业文化的建设 6 7.职业生涯设计缺失 7 三、 企业财会人员激励机制构建的对策 7 （一）重视财会人员激励机制的作用 7 （二）激励方式要多样化 8 1.物质激励方面 8 2.精神激励方面 9 （三）建立合理有效的考核制度 10