The Confirmation of the Incomplete Replacement between Material Motivation and Non-material Motivation in Accounting Firm

This paper is to research the incentive problem of human capital in the accounting firm,we choose the material motivation factor and non-material motivation factor to synthetically consider with.We get the inference that the presence of the two factors could influence the reality of accounting firm's management goal and satisfy the CPA's individual wish,and prove through comparative analysis that none of them can be dispensed with.Therefore,we should incorporate the material motivation and non-material motivation to motivate the human capital of accounting firm,which can maximum satisfy the organization's expectations and individual wish.