摘要
有效的激励机制直接影响审计人员的审计质量和工作绩效,本文在区分社会基本价值观、审计人员个人工作价值观和企业价值观的基础上,分析了当前审计行业工作价值观管理存在的问题,并运用博弈理论建立了基于审计人员工作价值观的激励模型,通过模型分析给出了定量化的工作价值观激励策略,提出了实行基于工作价值观激励策略的几点建议。
Aiming at the problems of stimulating auditors according to their achievements, ignoring the management of values, a new incentive model based on auditors' work values and game theory is suggested. It studies the distinction in basic social values, audit staff personal work values and enterprises' values, and then analyzes the problems of the management of work values existing in current audit industry. Finally, it puts forward the incentive strategy of work values based on the quantitative analysis of the model and then gives some advices to perform it.
出处
《财会通讯（上）》
北大核心
2015年第1期111-114,4,共4页
Communication of Finance and Accounting
基金
国家自然科学基金资助项目(项目编号:71271048)阶段性研究成果
关键词
审计
工作价值观
激励
博弈
Aaudit
Work value
Game theory
Incentive
