從新進大學生(sheng)到高(gao)級經理(li)，再到合伙(huo)人，美(mei)國(guo)的會計師事務所大多有(you)一套成(cheng)熟的人力資源管(guan)理(li)體系，包(bao)括(kuo)招聘(pin)培訓、績效(xiao)考核、薪酬分配、激勵(li)機(ji)制(zhi)等(deng)。

新人(ren)培養方面。普(pu)華(hua)永(yong)道會計師事務(wu)所(suo)介紹，他們每(mei)(mei)年都會錄用大批高(gao)校畢業(ye)生，雖然工(gong)作壓力大、強度高(gao)，但因品牌魅(mei)力和(he)職(zhi)業(ye)前景，很多年輕(qing)人(ren)甘愿忍受“折磨(mo)”，事務(wu)所(suo)也從未因流動性(xing)大而(er)擔(dan)心找不到高(gao)素質優秀人(ren)才(cai)。普(pu)華(hua)永(yong)道對每(mei)(mei)位(wei)(wei)新進員(yuan)工(gong)均指派(pai)兩(liang)位(wei)(wei)導(dao)(dao)師，一(yi)位(wei)(wei)是審計經(jing)理，一(yi)位(wei)(wei)是合(he)伙(huo)人(ren)，幫助員(yuan)工(gong)職(zhi)業(ye)定位(wei)(wei)，每(mei)(mei)個導(dao)(dao)師帶四個徒弟。導(dao)(dao)師要(yao)扮演多重角色，幫助新人(ren)解(jie)讀企業(ye)文(wen)化、建立人(ren)脈關(guan)系(xi)、規劃職(zhi)業(ye)發展、評估考核(he)，還要(yao)關(guan)心生活、做精神導(dao)(dao)師。

績效(xiao)考(kao)(kao)(kao)核(he)方面。普華永(yong)道(dao)以嚴格的(de)(de)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)進(jin)行(xing)考(kao)(kao)(kao)核(he)，6分鐘為(wei)一(yi)個考(kao)(kao)(kao)核(he)單位(wei)，每天記錄(lu)工(gong)(gong)(gong)(gong)作(zuo)日志和工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)是必須的(de)(de)工(gong)(gong)(gong)(gong)作(zuo)。什么(me)職(zhi)(zhi)級就對應什么(me)工(gong)(gong)(gong)(gong)作(zuo)強(qiang)度和責(ze)任。普華永(yong)道(dao)會計師事務(wu)所(suo)圣何塞分所(suo)高級經理一(yi)年的(de)(de)預算工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)為(wei)2600工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)，平(ping)均(jun)每個工(gong)(gong)(gong)(gong)作(zuo)日達10小(xiao)時(shi)(shi)(shi)(shi)以上。績效(xiao)考(kao)(kao)(kao)核(he)晉升時(shi)(shi)(shi)(shi)，有些員(yuan)工(gong)(gong)(gong)(gong)會因(yin)為(wei)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)強(qiang)度、工(gong)(gong)(gong)(gong)作(zuo)壓力(li)勝任不了(le)，即使通過考(kao)(kao)(kao)核(he)，也(ye)(ye)會主動放棄職(zhi)(zhi)位(wei)晉升。美國大部分會計師事務(wu)所(suo)都實(shi)(shi)行(xing)有效(xiao)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)考(kao)(kao)(kao)核(he)制(zhi)度，富德事務(wu)所(suo)甚(shen)至(zhi)在工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)制(zhi)基礎上采取彈(dan)性(xing)工(gong)(gong)(gong)(gong)作(zuo)時(shi)(shi)(shi)(shi)間，在保障每天有效(xiao)工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)前(qian)提下，實(shi)(shi)行(xing)靈活上下班時(shi)(shi)(shi)(shi)間，可(ke)早可(ke)晚，自由支配。每年5-8月的(de)(de)業務(wu)淡季(ji)，員(yuan)工(gong)(gong)(gong)(gong)可(ke)在周(zhou)一(yi)至(zhi)周(zhou)四，每天多工(gong)(gong)(gong)(gong)作(zuo)兩(liang)個小(xiao)時(shi)(shi)(shi)(shi)，周(zhou)五(wu)休假，這種(zhong)做法深受員(yuan)工(gong)(gong)(gong)(gong)好評，也(ye)(ye)成為(wei)吸引人才的(de)(de)因(yin)素(su)之一(yi)。相對于國內大部分事務(wu)所(suo)實(shi)(shi)行(xing)的(de)(de)提成制(zhi)，工(gong)(gong)(gong)(gong)時(shi)(shi)(shi)(shi)制(zhi)更(geng)能有效(xiao)避(bi)免績效(xiao)提成帶來的(de)(de)喪失(shi)獨立(li)性(xing)問題和項目肥瘦導致報酬(chou)不均(jun)的(de)(de)問題。

員(yuan)工(gong)培(pei)訓(xun)方面。普華永道有(you)嚴格的培(pei)訓(xun)考(kao)核(he)制(zhi)度，每個注冊會計師(shi)都要(yao)給大(da)學生、企業(ye)或員(yuan)工(gong)授(shou)課并達到規定(ding)課時，員(yuan)工(gong)每年參(can)加多少培(pei)訓(xun)、考(kao)試和公益活動都要(yao)列入職業(ye)規劃并進行考(kao)核(he)。

員工(gong)(gong)晉升、合(he)伙(huo)人(ren)(ren)退出方面。新(xin)增合(he)伙(huo)人(ren)(ren)的年(nian)(nian)齡集(ji)中(zhong)在35-50歲，合(he)伙(huo)人(ren)(ren)年(nian)(nian)齡超(chao)過62歲必須(xu)(xu)退伙(huo)。如果合(he)伙(huo)人(ren)(ren)對事務所的貢獻(xian)高、專(zhuan)業資深，事務所會返聘其(qi)做(zuo)顧問并給予適當分紅(hong)。在美(mei)國(guo)，德勤(qin)的合(he)伙(huo)人(ren)(ren)可以分享德勤(qin)全(quan)美(mei)國(guo)的紅(hong)利，但(dan)必須(xu)(xu)同時(shi)在全(quan)美(mei)國(guo)50個(ge)州分別申(shen)報個(ge)人(ren)(ren)所得(de)稅。德勤(qin)內部有專(zhuan)門(men)的團隊負責這(zhe)項復雜繁(fan)瑣的紅(hong)利分配及(ji)納(na)稅申(shen)報工(gong)(gong)作。

人(ren)才(cai)是(shi)事(shi)務(wu)(wu)所(suo)的核心(xin)競(jing)爭(zheng)(zheng)力，人(ren)心(xin)不(bu)穩，事(shi)業就難成。事(shi)務(wu)(wu)所(suo)人(ren)才(cai)流(liu)動(dong)較頻繁，既造(zao)成人(ren)力資源(yuan)管理(li)成本(ben)的浪費損失，又嚴(yan)重影響了事(shi)務(wu)(wu)所(suo)的可持續發展。人(ren)才(cai)的流(liu)出(chu)既有(you)行業競(jing)爭(zheng)(zheng)激烈、薪酬(chou)(chou)與辛苦程度不(bu)匹配、缺少晉升空間等(deng)原因(yin)，也有(you)薪酬(chou)(chou)分配、留(liu)住人(ren)心(xin)的問題。很多本(ben)土事(shi)務(wu)(wu)所(suo)的大部分股份掌握在幾(ji)個合伙人(ren)或出(chu)資人(ren)手中(zhong)，薪酬(chou)(chou)過分傾向于管理(li)層，其他(ta)注冊會(hui)計(ji)師基本(ben)沒有(you)分享利(li)潤和(he)(he)參與管理(li)的權力，嚴(yan)重挫傷了積極性，不(bu)看好未(wei)來預期(qi)，必然會(hui)強化不(bu)滿(man)情緒和(he)(he)短期(qi)行為(wei)，致使事(shi)務(wu)(wu)所(suo)留(liu)不(bu)住優秀人(ren)才(cai)。

Luis Reynoso教授在授課中，用馬斯洛需(xu)(xu)求(qiu)層(ceng)(ceng)(ceng)次理(li)論解釋(shi)了會(hui)計(ji)師事(shi)務所人(ren)(ren)力資(zi)源管理(li)的(de)(de)(de)(de)實踐意(yi)義，建(jian)議(yi)通過滿足員(yuan)工(gong)(gong)(gong)不同層(ceng)(ceng)(ceng)次需(xu)(xu)求(qiu)來(lai)激發(fa)工(gong)(gong)(gong)作積極性，增(zeng)強對企業(ye)的(de)(de)(de)(de)認(ren)同感(gan)和(he)歸屬感(gan)，使員(yuan)工(gong)(gong)(gong)能(neng)夠把個(ge)(ge)人(ren)(ren)追求(qiu)與企業(ye)目(mu)(mu)(mu)標聯系在一起。我(wo)們不妨把五個(ge)(ge)需(xu)(xu)求(qiu)層(ceng)(ceng)(ceng)次進(jin)一步簡化(hua)為(wei)(wei)兩個(ge)(ge)，也(ye)就是較(jiao)(jiao)低(di)層(ceng)(ceng)(ceng)次的(de)(de)(de)(de)“薪(xin)”和(he)更高層(ceng)(ceng)(ceng)次的(de)(de)(de)(de)“心”。薪(xin)金待(dai)(dai)遇是物質(zhi)基礎，不可(ke)否認(ren)也(ye)無可(ke)厚非，很多(duo)人(ren)(ren)即使關注專業(ye)培訓、積累經驗、承擔(dan)重(zhong)要(yao)項目(mu)(mu)(mu)，某種(zhong)程度上也(ye)是為(wei)(wei)了能(neng)夠贏得晉升(sheng)加(jia)薪(xin)機會(hui)。但薪(xin)酬水平和(he)人(ren)(ren)才(cai)(cai)激勵與會(hui)計(ji)師事(shi)務所規模實力相關，會(hui)計(ji)師事(shi)務所不可(ke)能(neng)一味以加(jia)薪(xin)作為(wei)(wei)留住(zhu)員(yuan)工(gong)(gong)(gong)的(de)(de)(de)(de)籌碼。注冊會(hui)計(ji)師行業(ye)的(de)(de)(de)(de)發(fa)展需(xu)(xu)要(yao)有專業(ye)的(de)(de)(de)(de)人(ren)(ren)才(cai)(cai)隊伍為(wei)(wei)支(zhi)撐，較(jiao)(jiao)好的(de)(de)(de)(de)“薪(xin)”金待(dai)(dai)遇是基礎，真(zhen)誠的(de)(de)(de)(de)“心”才(cai)(cai)是長遠。應(ying)該把“薪(xin)”和(he)“心”兩種(zhong)武器(qi)用好，在人(ren)(ren)才(cai)(cai)培養上舍得投入，加(jia)大前沿知識的(de)(de)(de)(de)研究培訓，適當放(fang)權給(gei)員(yuan)工(gong)(gong)(gong)，讓優(you)秀員(yuan)工(gong)(gong)(gong)負責重(zhong)要(yao)項目(mu)(mu)(mu)，給(gei)予工(gong)(gong)(gong)作成績優(you)異的(de)(de)(de)(de)員(yuan)工(gong)(gong)(gong)加(jia)薪(xin)晉升(sheng)機會(hui)，使其獲得成就感(gan)和(he)滿足感(gan)。管理(li)層(ceng)(ceng)(ceng)也(ye)要(yao)多(duo)換位思(si)考(kao)，加(jia)強人(ren)(ren)文關懷(huai)，構建(jian)和(he)諧工(gong)(gong)(gong)作氛圍，建(jian)立員(yuan)工(gong)(gong)(gong)對事(shi)務所的(de)(de)(de)(de)情感(gan)和(he)歸屬感(gan)。