摘要
在西方经济社会中,会计师事务所经过长期的探索与实践,形成了一套有别于公司制企业的组织体系和管理方法,这套被称为合伙制度的组织体系和管理方法激励着一代代合伙人,使会计师事务所在错综复杂的政治经济形势之下得以生存发展。其中佼佼者如并称四大会计师事务所的普华永道、德勤、毕马威和安永,历经上百年历史,拥有十多万员工,业务网络遍及全球各地,跻身世界上最成功的企业之列。
中国注册会计师行业随着中国的改革开放而恢复重建。历经三十年发展,一批中国本土会计师事务所从竞争中脱颖而出,在业务规模与执业水平上缩小了与四大的中国事务所的差距。为做大做强、打造可持续发展的百年会计师事务所,中国本土会计师事务所亟须借鉴国外先进的管理方法,实现合伙人激励机制的国际接轨。
由于会计师事务所合伙人激励机制具有自我封闭性,而合伙制度的适用范围则相对狭窄,国内外理论界对合伙人激励机制的理论分析及实证研究不尽深入。这一状况既不利于会计师事务所对组织体系和管理方法的完善,也阻碍了中国本土会计师事务所的学习借鉴。本文基于资源观,综合运用多种研究方法对会计师事务所的合伙人激励进行了研究,系统地揭示了会计师事务所生存与发展的规律。
本文基于资源观对会计师事务所进行了深度解读,形成了以资源为核心、包含合伙人及合伙文化的概念框架和理论基础,对会计师事务所的管理体制及合伙人激励失效原因进行了剖析。在此理论架构上,本文构建了合伙人激励机制的静态和动态模型,对合伙人激励的规律进行了科学论证,对合伙人的利润分配、合伙文化与合伙人激励之间的交互作用、合伙人的偷懒行为及改进,合伙人的新老更替、合伙人团队的合并分立等课题进行了创新性研究。为进一步对研究结果进行验证,本文对多家会计师事务所及其他专业服务企业的合伙文化进行了调查,对几十位合伙人进行了关于合伙制度的访谈和问卷调查,对一项针对美国前一百位会计师事务所的实证研究进行了重新解读,还对若干典型案例进行了评析。
参照国外学术界在这一领域的惯例,本文没有将视角局限于会计师事务所,而是广泛吸收了关于律师事务所、管理咨询机构、投资银行等专业服务企业的素材与研究成果,与会计师事务所进行了比较,并对研究结论进行了跨行业的验证。
本文的主要创新点归纳为以下几点：
第一,基于资源观对会计师事务所进行了解读。有别于现代经济学在公司制和雇佣关系下将人定义为企业的人力资源的传统观点,提出了“可转化的人格化资源”的概念,以指向客户关系、专业知识与技能等以合伙人为载体、由合伙人掌握的重要资源,澄清了合伙人与资源之间的关系,避免了传统的人力资源理论运用于会计师事务所而可能造成的混淆。在此基础上,本文明确提出会计师事务所的定义为：会计师事务所是由合伙人与各种资源组成、由合伙人运用资源为客户提供服务的专业服务企业。会计师事务所运用合伙制度激励合伙人创造并共享资源,以实现会计师事务所的持续经营。
第二,将系统研究法引入合伙人激励的研究。本文将会计师事务所合伙人的利润分配、合伙人的新老更替、合伙人团队的合并分立等各个课题纳入合伙人激励的范畴,做了系统的梳理与分析,并在合伙人自律机制、合伙人代际投资关系与合伙文化的传承机制等方面,提出了创新的观点。
第三,揭示了合伙人激励与合伙文化在时间序列上的互动关系。本文借用社会生物学和心理学的研究成果分析指出,以利他主义为核心的合伙文化,对于合伙人激励起着引导的作用,而合伙人激励机制则通过合伙人的新老更替与合伙人团队的合并分立促成合伙文化中的利他主义的传承。
After decades of probation and exploration, accounting firms have developed a set of management system, which is dfferent from that in corporations. Such system, called partnership, has inspired generations of partners to work for survival and growth of accounting firms through social and economical changes, and beyond succession of partners themselves. The most successful accounting firms, such as the Big Four, have developed networks of operation in most countries of the world with hundreds of thousands professionals. Their success is no less than that of any incorporation in history.
China's public accountancy industry was rebuilt as a part of market economy. In thirty years, some China's local CPA firms have narrowed the gap between them and the Big Four China firms, in revenue and service quality. In order to build even stronger and long lasting frims, China's local CPAs need to learn more about management of firms as partnerships.
Nonetheless, theoretical research and empirical study of partnership in accounting firms are limited, notably incumbered in obtaining details inside accounting firms, e.g. partner selection and remuneration. Such condition may not help accounting firms to improve management or prevent local Chinese firms from learning international practices. This dissertation strives to explore partnership, in a resource-based view, in accounting firms and other professional services firms (PSF) through criterion analysis, qualitative research, and empirical study, in order to reveal the law of survival and development of accounting firm.
Through decipherment of accounting firms in a resource based view, this dissertation introduces a new conceptual framework for understanding PSF on a time basis. Both static and dynamic mathematical models are built to describe internal aspects in PSF and partner motivation in accounting firm is thoroughly explored. The research conclusion is verified through investigation of partnership culture in dozens of PSF, interview of dozens of PSF partners, re-interpretation of an empirical study on top100US accounting firms, and case studies over China SW CPAs (accounting), King&Woods (legal service), Arthur Andersen (accounting), McKinsey (consulting).
Main conclusions and innovations are made by this dissertation as follows:
First, a new conceptual framework for understanding accounting firm is introduced in a resource based view. Traditionally, professionals are loosely defined as human resources or human capital. This dissertation points out that such definition may cause misunderstanding about the dual role of partner as service provider and profit claimer. Transferable personalized resource, as a new term, is introduced to describe such important resources as client relationship, knowledge and expertise. Based on above definition, a framework is introduced for understanding accounting firm in a resource based view:an accounting firm is composed of partners and resources, in which partners apply resources to provide services for their clients. Partnership may motivate partners to create and share resources.
Second, this dissertation investigates the partner motivation in PSF on such apects as management of resources, motivation of partners, succession of partners, cultural orientation, and merger and acquisition of accounting firm. Although in setting up the mathematical model and research of individual aspects of accounting firm, this dissertation benefits from some previous works, it surpasses, in comleteness and innovativeness, any of previous research works.
Third, this dissertation reveals interaction between partnership culture and partner motivation, In synthesis of works from psychology and sociobiology, this dissertation points out that self-discipline and altrusim, as the core elements of partnership culture, may help improve partner motivation and survive through succession, merger or division of partnership by proper partner motivation.
引文
1 许家林：西方注册会计师制度发展现状趋势,《注册会计师通讯》1999年第5期,P35
2 郑家驹：注册会计师的起源及发展,《会计之友》1995年第1期,P44
3 许家林：西方注册会计师制度发展现状趋势,《注册会计师通讯》1999年第5期,P41
4 英国《公司法》曾长期规定负责审计的“Firm”必须是“合格的会计师或者会计师合伙”。
5 许家林：西方注册会计师制度发展现状趋势,《注册会计师通讯》1999年第5期,P41
6 《大英百科全书》将合伙企业定义为“两个或两个以上的人为了经营企业并分享其盈亏的自愿联合”。
7 Amar V. Bhide (1996)的研究表明,麦肯锡在1950年代转为法律意义上的公司之后,内部仍一直沿用合伙制度。
8 Bernard A. Burk, David McGowan, Schumpeter Coase and the Future of the Firm, Presented at Georgetown Law Center for the Study of the Legal Profession, Conference on Law Firm Evolution:Brave New World or Business as Usual? 2010(3)
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