會計師事務所合夥人薪酬制度之探討:以台灣大型事務所為例

Abstract

本文為國內首篇深入探討我國四大會計師事務所合夥人薪酬制度及績效指標之研究，並透過問卷調查來進行薪酬制度滿意度之實證分析。訪談得知，受訪的兩家事務所皆以台灣地區整所為利潤庫中心(one profit pool)，採用點數制度(Partner Unit System)作為合夥人利潤分配之方式，並透過財務、品質與遵循相關項目作為績效考核的參考指標。受訪事務所皆有針對合夥人發生品質缺失、違反獨立性及不遵循法令等行為予以扣點處分，可見事務所在制度面是有訂定相關機制來避免合夥人僅重視業務表現，且合夥人對於品質缺失或損害事務所名聲方面的減點機制認同感高。此外，兩所的薪酬透明政策相近，皆會在每年向個別合夥人告知其點數及各薪酬層級之分布情形，不過是採取匿名之方式。

This is the first domestic study to investigate compensation schemes and performance incentives for Big 4 partners in Taiwan. Besides, we also used questionnaires survey about satisfaction at compensation schemes for partners of one of the interviewed firms to conduct an empirical analysis. Through the interview, we found that the two firms both use one profit pool and Partner Unit System as the profit-sharing method, and KPIs include financial, quality and compliance indicators. The two firms have also established related mechanisms about deducting the units of partners for the lack of quality, violation of independence and non-compliance with policies, to prevent partners from moving toward a more commercial business model. In addition, the two firms have similar transparency policies, with each individual partner informed about the units distribution and compensation levels each year. However, the partners remain anonymous with each other.