Research Report on CPA Industry Topics (Volume 1)

Author: Chinese Institute of Certified Public Accountants
Publisher:
Publish Date: 2004-08-01
Features: The research question of this survey is: (1) What models are currently adopted by Chinese accounting firms for internal performance management and compensation management, what are the advantages and disadvantages of these models, and how do they impact the future development of the firms; (2) Why do different firms choose these models, and what factors determine the performance and compensation management models of accounting firms; (3) What improvements can be made to existing performance and compensation management, and how to improve them. To conduct a more in-depth analysis, we elaborated on the general principles of performance and compensation in Chapter 2 of the report and integrated some recent research findings on performance management. The purpose is to help people understand the general principles of performance and compensation, as well as some practical issues to be noted when applying these principles.