【正文】 n of learning opportunities. There is no mechanism for systematic training. For training is a mere formality and lacking of targeted training purpose, assistance staff have no enough training opportunities. Some Certified Public Accountants of accounting firms only participate in the annual training hold by Institute of Certified Public Accountants, there is no other training. As the training provided is far from to meet the business development and growth demand for employees, employees fail to update professional knowledge. On the other hand, it restricts the development of human resources and talent growth, potentially making future development of the accounting firms. This contradiction has also led to the increased short term behavior of Certified Public Accountants and the decreased loyalty to firms.4 The Design of Comprehensive Salary Incentive Mode of SmallMedium Accounting Firms The characters of prehensive salary incentive mode of small medium accounting firmsThe staff of Comprehensive Salary Incentive mode of SmallMedium Accounting firms es and goes very easily, especially for general technicians. At the same time, senior technicians play a very important role in the office. As a result, it should be handled differently when building a salary pattern being appropriate for middle and small accounting firms [3]. The capital, scale and popularity of middle and small accounting firms can‘t be pared with large accounting firms, which decides that it can‘t draw on the experience of the salary pattern in the four international accounting firms and other large domestic accounting firms and it need to build a fullscale salary pattern including both material aspect and not in the material aspect. That is to say, regard its develop strategy as prerequisite bined with the flexibility of its management system, and adopt an encouraging salary strategy to general technicians and an longterm stable strategy to senior technicians. An effective salary strategy is very petitive, which can attract person of ability and integrity. The salary encouraging pattern in material aspectIn material aspect, it‘s designed in order to satisfy the material demand of high salaries for Certified Public Accountant (CPA). It‘s the basic aspect and also the direct aspect in the salary pattern .It concludes wages, bonus, welfare, stockholder‘s right and so on.The amount of money and wealth is not only the basics for CPA to survive and develop themselves, but the important sign of personal value and social state. In order to increase the staff‘s satisfactions in salaries, this article designs a basic pattern in material aspect, you can get it from the following figure a whole this new pattern system still adopt adding achievement salary to basic salary. The design of basic salary is aimed at reflecting that different positions have different contribution, mainly taking these basic element into account: the post grade of staff, the ages of a staff‘s work, the service achievement of staff. The design of achievement salary is aimed at reflecting that achievement salary is decided by the result of achievement evaluation.(1) PartnersSmall and mediumsized accounting firms39。t have department or personnel to take charge of operations especially. On the contrary, every member of the firm has the right and obligation to undertake the business. This means that business and business to undertake the implementation is not the same person. The product of the implementation of the oute is much larger than the undertaking. But they don‘t take business themselves which led to the deduction wage higher than the practitioners39。畢業(yè)論文（設(shè)計）外文翻譯一、外文原文原文：Research on Salary Incentive of SmallMedium Accounting FirmsHong Hong, Zhu LinSchool of Management, Wuhan University of Technology, Wuhan, , (Email: whhw02, whlgzl0121)Abstract For a long time, most of the small and medium accounting firms are on the use of extensive human resources management, which result in lack of incentive mechanisms. This article is aimed at small and mediumsized accounting firms of our existing pay system, points out that its deficiencies lies in the four conflictions, including the confliction between service charge system and business –related bonus system, the confliction between business related bonus and jobrelated bonus, the confliction between the contradiction of the residual claim between partner and nonpartner, the contradiction between pure material drive and longterm development of the firm. Based on this, this paper designs a new prehensive incentive mode including material incentive and spiritual incentive to find the ways that help small and medium accounting firms stimulate the enthusiasm of staff.Key words smallmedium accounting firms, salary incentive mode, material drive, spiritual drive1 IntroductionMajority of the Accounting firms in China are small and mediumsized accounting firms, most of which are located in municipal and prefecturelevel cities. Since the system of Certified Public Accountants of China was restored and reconstructed in the y