随着市场经济的深入发展，中国对世界贸易组织进一步开放了国内的会计 审计市场，国际化的会计师事务所进入国内，使得会计审计欧亿·体育（中国）有限公司内的竞争日益激 烈。人力资本是当代企业的核心竞争力，SDC 会计公司作为国际知名会计师事务 所的共享服务中心，不断增加 90 后年轻员工的比例，以期用人才来应对欧亿·体育（中国）有限公司内的 激烈竞争。会计审计等公司通常为劳动密集型企业，有效的激励策略尤其重要。 同时，其员工群体偏年轻化，必然有别于员工年龄构成比较平均的企业，因此理 应制定更加有针对性的激励策略。 本论文主要以 SDC 会计公司为主体，以 SDC 会计公司 90 后员工为研究对象， 通过问卷调查和访谈的形式，统计分析了 SDC 会计公司 90 后员工激励策略的现 状，从生存需要、相互关系需要、成长发展需要三个方面指出了激励策略存在的 问题，从薪酬福利制度、培训体系、职业发展规划、晋升渠道、企业文化这五个 方面提出了建立差异化的薪酬体系以丰富员工福利、构建以人为本的组织文化以 优化工作氛围、健全科学的培训体系以关注员工成长、建立系统化的晋升机制以 重视员工发展的激励改进措施。企业应结合 90 后员工的特点制定可行有效的激励 策略，充分提升员工的工作热情和满意度，降低离职率，实现企业的长远发展。 最后指出为确保 SDC 会计公司 90 后员工激励策略改进建议得以实施，需要公司 管理制度、人员、有效沟通的保障。 本论文在研究内容上可能的创新性和贡献有两点。第一，在以往的文献欧亿·体育（中国）有限公司 中，有学者针对不同代际员工的激励特点进行分析，但对会计审计欧亿·体育（中国）有限公司 90 后员工 的激励研究较少。本论文以 SDC 会计公司为主体，以 SDC 会计公司 90 后员工作 为研究对象，深入探究了审计欧亿·体育（中国）有限公司 90 后员工激励的独特性，在内容丰富性方面对 激励学术研究有一定贡献。第二，为在四川各地的外资企业尤其是审计欧亿·体育（中国）有限公司的企 业，在面对 90 后员工工作积极性低、离职率高的问题上，提供一些激励策略的借 鉴和参考。 关键词：90 后员工 ERG 需要理论 成就理论 公平理论 激励策略IV Abstract With the continuous development of the market economy, China has further opened its domestic market of accounting and auditing industry to the WTO, and international accounting firms have entered China, making the competition in the accounting and auditing industry increasingly fierce. Human capital is the core competitiveness of contemporary enterprises. As a member of internationally renowned accounting firms, SDC is constantly increasing the proportion of young employees born in the 1990s in order to use talents to cope with the fierce competition in the industry. Accounting and auditing companies are usually labor-intensive enterprises, and effective incentive strategies are especially important. At the same time, the younger group of employees is bound to be different from enterprises with average age composition of employees, so more targeted incentive strategies should be developed. This thesis mainly with SDC accounting firms as the main body, by SDC accounting company after 90 employees as the research object, combined with the specific situation of the SDC accounting company, through the questionnaire survey of 90 employees after the existing incentive strategy and the interview result analysis and research, from the survival needs, the relationship between the three aspects need, growth, development is pointed out that SDC accounting firm staff incentive policy problems after 90. And from ERG need theory, theory and justice theory are three perspectives in reason analysis, proposed through the establishment of compensation system to enrich the diversity of the employee benefits, build people-oriented organizational culture to optimize the working environment and improve the scientific training system to pay attention to employee growth, to set up the systematic promotion mechanism to attach importance to staff development. Finally, it is pointed out that the improvement suggestions of the post-90s employees' incentive strategy of SDC accounting company can be implemented through the guarantee of the company's management system, personnel and effective communication. The possible innovation and contribution of this topic in the research content: First, in previous literature, some scholars have analyzed the incentive characteristics of different generations of Research on the Improvement of Incentive Strategy for Post-90s in SDC Accounting Company MBA major Postgraduate: Xiaolin Xu Tutor: Xianhui KuangV strategies for foreign-funded enterprises in Sichuan, especially those in the auditing industry, in the face of low work enthusiasm and high turnover rate of post-90s employees. Key Words: Post-90s Employees, ERG Theory, Achievement Theory, Equity Theory, Incentive Strategies. employees, but there are few researches on the incentive strategies of post-90s employees in accounting and auditing industries. This paper takes SDC accounting company as the main body, and the post-90s employees of SDC accounting company as the object of study. It deeply explores the uniqueness of incentive for post-90s employees in the auditing industry, makes certain contributions to incentive academic research in terms of the richness of content. Second, it provides some inspirationVI 目 次 摘要................................................................ II ABSTRACT............................................................ IV 插图和附表清单...................................................... IX 1 绪论 .............................................................. 10 1.1 研究背景 ...................................................... 10 1.2 研究目的和意义 ................................................ 10 1.2.1 研究目的 .................................................. 10 1.2.2 研究意义 .................................................. 10 1.3 国内外研究现状 ................................................ 11 1.3.1 以激励机制为视角的研究 .................................... 11 1.3.2 以激励因素为视角的研究 .................................... 12 1.3.3 以激励方式中的心理契约为视角的研究......................... 13 1.3.4 国内外研究现状评述 ........................................ 14 1.4 研究内容与研究方法 ............................................ 14 1.4.1 研究内容 .................................................. 14 1.4.2 研究方法 .................................................. 14 1.5 研究框架 ...................................................... 15 1.6 可能的创新 .................................................... 16 2 相关概念与理论基础................................................ 18 2.1 核心概念 ...................................................... 18 2.1.1 激励策略................................................... 18 2.1.2 90 后员工.................................................. 19 2.2 理论基础 ...................................................... 21 2.2.1 ERG 需要理论............................................... 21 2.2.2 成就理论 .................................................. 22VII 2.2.3 公平理论 ..................................................23 2.2.4 其他激励理论 ..............................................23 2.3 小结 ..........................................................25 3 SDC 会计公司 90 后员工激励策略现状 .................................26 3.1 SDC 会计公司简介 ...............................................26 3.1.1 公司历史沿革 ...............................................26 3.1.2 90 后员工情况分析 ..........................................26 3.1.3 90 后员工岗位职责分析 ......................................27 3.2 SDC 会计公司 90 后员工激励策略现状 ..............................27 3.2.1 生存需要激励策略现状 ......................................28 3.2.2 相互关系需要激励策略现状 ..................................29 3.2.3 成长发展需要激励策略现状 ..................................30 3.3 SDC 会计公司 90 后员工激励策略现状满意度调查 ....................31 3.3.1 调查问卷及访谈问题设计 ....................................31 3.3.2 调查问卷发放和回收 ........................................31 3.3.3 调查问卷结果 ..............................................32 4 SDC 会计公司 90 后员工激励策略存在的问题及原因分析 .................36 4.1 SDC 会计公司 90 后员工激励策略存在的问题 ........................36 4.1.1 生存需要激励策略存在的问题 ................................36 4.1.2 相互关系需要激励策略存在的问