会计师事务所作为知识密集型行业，人力资本是影响事务所竞争力的关键。会计师事务所承接业务、服务客户、取得收益等核心环节依靠的是专业技术人员的知识及经验储备等无形的高智力劳动。通过本文研究能够丰富对会计师事务所业务人员离职倾向的全方面研究，留住富有经验的核心人才，降低会计师事务所业务人员离职率，进而促进会计师事务所多元化规范化发展。

对于会计师事务所来说，过高的业务人员离职情况会在事务所内部产生不良的工作氛围，还会增加人员招募和人员培训的成本，直接影响到事务所的工作效率及工作质量，且随着服务客户产业结构优化、新兴行业快速发展以及市场的剧烈变动与产业创新，关键人才流失、员工忠诚度与敬业度不足，经验丰富的业务人员保留困难变成了会计师事务所当前和未来要重点解决的问题。本研究符合当今社会及会计师事务所行业的发展需求，对事务所管理层和业务人员都有积极的借鉴意义和指导价值。

本文以D会计师事务所业务人员为研究对象，运用访谈法和问卷调查法等研究方法，研究影响D会计师事务所业务人员离职意愿的因素，并根据调查结果结合偏好和意志控制理论进行分析，为D会计师事务所的管理层提出一些稳定业务人员的建议。本文先通过访谈法对D会计师事务所20名五年内已离职的业务人员进行访谈，归纳出影响其离职的因素主要包括薪酬福利方面、职业发展方面、工作压力方面、家庭因素方面、组织管理方面、人际关系方面等六个方面，然后通过问卷调查法对D会计师事务所目前在职的业务人员进行调查，回收问卷163份，通过整理归纳问卷数据得出可能影响其离职的因素主要包括：薪酬福利方面、职业发展方面、工作压力方面、组织管理方面、人际关系方面等五方面。结合访谈及问卷结果，为D会计师事务所的管理层提出一些稳定业务人员的建议，包括：建立完善的薪酬体系、注重业务人员的职业生涯规划、搭建高效的组织管理模式、通过规范层级管理分担业务人员压力、全方位设计招聘评估方式从源头选取合适的人才等，以期改善D会计师事务所业务人员的离职问题，帮助D会计师事务所管理层留住经验丰富的优秀员工和骨干员工。

As a knowledge-intensive industry, human capital is the key to the competitiveness of accounting firms. The core links of accounting firms such as undertaking business, serving customers, and obtaining profits rely on intangible high-intellectual labor such as the knowledge and experience reserve of professional and technical personnel. Through this study, we can enrich the all-round research on the turnover tendency of accounting firms, retain experienced core talents, reduce the turnover rate of accounting firms, and promote the diversified and standardized development of accounting firms.

For accounting firms, excessive business personnel turnover will produce a bad working atmosphere within the firm, and will also increase the cost of personnel recruitment and personnel training, which directly affects the work efficiency and work quality of the firm, and with the optimization of the industrial structure of service customers, the rapid development of emerging industries and the drastic changes in the market and industrial innovation, the loss of key talents, the lack of employee loyalty and engagement, the difficulty of retaining experienced business personnel has become a problem that accounting firms should focus on solving at present and in the future. This study is in line with the development needs of today's society and the accounting firm industry, and has positive reference significance and guiding value for the management and business personnel of the firm.

This paper takes the business personnel of Accounting Firm D as the research object, uses the interview method and questionnaire survey method and other research methods to study the factors affecting the willingness of the business personnel of Accounting Firm D to leave, and analyzes it according to the survey results combined with preference and volitional control theory, and puts forward some suggestions for the management of Accounting Firm D to stabilize the business personnel. This paper first interviewed 20 business personnel of D accounting firm who had left within five years through the interview method, and summarized that the factors affecting their departure mainly included six aspects, including salary and welfare, career development, work pressure, family factors, organization and management, and interpersonal relationships, and then surveyed the current business personnel of D accounting firm through the questionnaire survey method, and collected 163 questionnaires. Through the compilation and summarization of questionnaire data, it is concluded that the factors that may affect his departure mainly include: salary and welfare, career development, work pressure, organizational management, interpersonal relationships, etc. Combined with the results of interviews and questionnaires, some suggestions were put forward for the management of D accounting firm to stabilize business personnel, including: establishing a sound salary system, paying attention to the career planning of business personnel, building an efficient organizational management model, sharing the pressure of business personnel through standardized hierarchical management, and comprehensively designing recruitment evaluation methods to select suitable talents from the source, etc., in order to improve the departure problem of D accounting firm business personnel and help the management of D accounting firm retain experienced and excellent employees and key employees.