企業(yè)財(cái)會(huì)人員激勵(lì)機(jī)制存在的問題及解決對(duì)策

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1、摘要自21世紀(jì)以來，我國(guó)企業(yè)以史無前例的速度迅猛發(fā)展起來，成為我國(guó)社會(huì)主義市場(chǎng)帶動(dòng)經(jīng)濟(jì)快速增長(zhǎng)的重要部分。然而，目前我國(guó)大多企業(yè)的會(huì)計(jì)管理暴露出諸多問題,針對(duì)這些問題，本文選取具有代表性和突出性的財(cái)會(huì)人員的激勵(lì)機(jī)制問題進(jìn)行探討。本文認(rèn)為，財(cái)會(huì)人員的激勵(lì)機(jī)制對(duì)于實(shí)現(xiàn)企業(yè)制度的完善和企業(yè)利益最大化具有重要的作用和意義。財(cái)會(huì)人員在企業(yè)中承擔(dān)著舉足輕重的作用，對(duì)財(cái)會(huì)人員的激勵(lì)就成了保證財(cái)會(huì)部門職能乃至關(guān)系整個(gè)企業(yè)利益的根本。因此,要加強(qiáng)對(duì)企業(yè)財(cái)會(huì)人員的激勵(lì)，調(diào)動(dòng)財(cái)會(huì)人員積極性,發(fā)揮好財(cái)會(huì)人員的財(cái)務(wù)管理職能,要求企業(yè)財(cái)會(huì)人員與企業(yè)總體戰(zhàn)略保持一致，促使其在企業(yè)價(jià)值增值過程中發(fā)揮更

2、大的作用，為企業(yè)創(chuàng)造價(jià)值與利益的最大化。關(guān)鍵字：財(cái)會(huì)人員；激勵(lì)機(jī)制；對(duì)策.ABSTRACTSincethe21stcentury,China'senterprisesatanunprecedentedrateofrapiddevelopment,itwillbecomeanimportantpartofChina'ssocialistmarketdrivenbyrapideconomicgrowth.However,thecurrentmanagementofmostenterprisesaccountingexposesmanyproblems.Inviewofthe

3、currentmanagementoftheenterpriseaccountingproblems,paperselectsrepresentativeandincentivemechanismsprominenceofaccountantswerediscussed.Thispaperarguesthatforbusinesses,incentivestomaximizeaccountantshaveanimportantroleandsignificancetoachievecompleteenterprisesystemandbusinessinterests.

4、Accountantsassumeapivotalroleintheenterprise,itwouldbeincentivesforaccountantstoensurethatthefundamentalfunctionsoftheaccountingdepartmentaswellastherelationshipbetweentheinterestsoftheentireenterprise.Therefore,tostrengthenincentivesforbusinessesaccountants,accountantsmobilizetheenthusi

5、asmtoplaygoodfinancialmanagementfunctionsofaccountants,Itistheenterpriseaccountingpersonnelandtheoverallstrategyoftheenterprisetokeepthesame,andurgethemtoplayagreaterroleinthevalueappreciationofenterprise,andmakethemaximizationofenterprisevalueandbenefit.Keywords:accountants;incentivemec

6、hanism;countermeasures.目錄一、激勵(lì)相關(guān)理論1（一）激勵(lì)11.激勵(lì)的定義12.激勵(lì)的特點(diǎn)13.激勵(lì)的功能24.激勵(lì)的誤區(qū)2（二）財(cái)會(huì)人員激勵(lì)的特殊性2（三）激勵(lì)機(jī)制2（四）激勵(lì)的理論依據(jù)3二、企業(yè)財(cái)會(huì)人員激勵(lì)機(jī)制的現(xiàn)狀及存在的問題3（一）企業(yè)財(cái)會(huì)人員激勵(lì)機(jī)制的現(xiàn)狀31.薪酬激勵(lì)42.福利激勵(lì)43.考核激勵(lì)44.機(jī)會(huì)激勵(lì)4（二）企業(yè)激勵(lì)機(jī)制存在的問題41.忽視對(duì)財(cái)會(huì)人員的激勵(lì)42.激勵(lì)機(jī)制缺乏系統(tǒng)化和應(yīng)變化53.激勵(lì)方式單調(diào)，情感激勵(lì)缺乏54.考核標(biāo)準(zhǔn)缺乏規(guī)范化65.激勵(lì)時(shí)機(jī)不準(zhǔn)確，激勵(lì)的短期行為66.忽視企業(yè)文化的建設(shè)67.職業(yè)生涯設(shè)計(jì)缺失7三、企

7、業(yè)財(cái)會(huì)人員激勵(lì)機(jī)制構(gòu)建的對(duì)策7.（一）重視財(cái)會(huì)人員激勵(lì)機(jī)制的作用7（二）激勵(lì)方式要多樣化81.物質(zhì)激勵(lì)方面82.精神激勵(lì)方面9（三）建立合理有效的考核制度10（四）領(lǐng)導(dǎo)者與企業(yè)文化建設(shè)11（五）培訓(xùn)激勵(lì)員工并為其規(guī)劃職業(yè)生涯11結(jié)語12參考文獻(xiàn)13致謝14.隨著經(jīng)濟(jì)市場(chǎng)化改革的深入，越來越多的企業(yè)在全國(guó)各地相繼注冊(cè)運(yùn)營(yíng)，財(cái)會(huì)系統(tǒng)是企業(yè)有效經(jīng)營(yíng)管理的重要組成部分，合理、有效的財(cái)會(huì)系統(tǒng)能夠?yàn)槠髽I(yè)構(gòu)建整體策略與長(zhǎng)期計(jì)劃、資源分配決策及定價(jià)決策、公司經(jīng)營(yíng)活動(dòng)的成本計(jì)劃與控制、人員業(yè)績(jī)的衡量與評(píng)估以及滿足外部監(jiān)督、依法報(bào)告業(yè)績(jī)等目標(biāo)提供有利服務(wù)。而