【文章內(nèi)容簡(jiǎn)介】 om 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。s partners are the owner of physical assets is also the owner of the key human resources. They are mainly engaged in officebearers of risk. For partner Capital goods, set the property stocks. FOR Institute of Certified Public Accountants of the signing of the partnership, set up job share in order to meet their ine and property ine needs and risk. For a partner with Customer resources, set up contribute Unit. Therefore, they can be used for basic salary + bonus + property shares + shares + contribution to job share.(2) Highlevel techniciansHighlevel technical personnel are the core of small and mediumsized accounting firms petitiveness. They who are scarce human resources are absorbed by other firms focus on the target. In general, they pay relatively low preference for cash, while generally they are more confident and have a higher preference on their longterm pensation plans[4]. Basic salary + bonus + stock + contributed to job share model are more suitable for them. So that the core of the management firm may keep stability, firms appear to reduce the chance of internal friction and division. Precipitation system can be implemented at the same time to pay and retain qualified personnel, to regulate its own acts of extraordinary job, to reduce the brain drain for the firm.(3) Ordinary techniciansGeneral technical staff is in office based staff of engineers, and also is the basis of firm‘s business development. They have a high professional space. The cause of their own future development direction remains greatly uncertain. Employees in this class have the needs of both the survival of the developmental needs. If their highlevel needs are not met, then to meet the needs of lowlevel desire to be more strongly. Thus they prefer the interests of reality available. Basic salary + mission + practice business royalty model are suitable for them.(4) Logistic service staffThe rearservice workers, generally, are universal type of clerks who are required not high on the professional knowledge. So it is easy to recruit this kind of employees and they will be petent for the job after simple training. According to the principle of the Theory of Production Factors39。 Economic Profit Incentive in the economics motivation, the market supply is adequate, their expected value for sal