德勤、普华永道、安永、毕马威这四大会计师事务所，有什么区别？在吸引人才方面各有什么优势？

首先先看四大的薪酬对比

再看他们各自的员工培训和职业发展

普华永道

员工培训

PwC 为高校毕业生提供最好的岗位培训，既有课堂内培训，也有岗位现场培训，还有专业化培训以及海外任务培训。

新人在初入 PwC 时，会接受一个系统的介绍性课程，让他们和新同事见面，了解工作流程，以及贯穿整个职业生涯的有关专业知识、商业专题、人际和管理方面的技巧传授，对非会计专业学生，还特为安排了会计专业知识的培训。

对在职员工的培训更具有针对性,每年忙季过后，普华永道培训部会公布一年的培训计划及相关课程，员工将接受包括专业知识,行业专题，工作技能和管理能力方面的培训，即使是公司合伙人，同样要接受为他们制订的培训课程。除了传统的课堂培训,普华永道为了鼓励员工不断学习,还提供了方便而有效的网 上培训课程,每一个员工都可通过内部网络选择适合自己的课程进行进修与学习。除了传统的课堂培训,普华永道为了鼓励员工不断学习,还提供了方便而有效的网上培训课程,每个员工都可通过内部网络选择适合自己的课程进行进修与学习。此外，公司还设有全球和中国地区的共享资料库，供员工查找相关资料和知识更新之用。在 PwC 学习的机会源源不断，这 也是在普华永道工作的优势之一。

当然，最有效的培训就是 on-job training(实地培训)，例如，结束入所培训后的新人，将花很多时间接受这类培训。更吸引人的是，普华永道每年还会有一个国外培训计划，选择最好的员工送往美国、英国和澳大利亚的普华永道公司进行 on-job training。当然，一般至少工作 4 年以上，有一定级别的员工才有这样的机会，而且每年的名额也有限制。

普华永道对有经验员工的培训同样是全球范围的。名叫“全球入门教程”的培训方案是为有经验的咨询人员开设的。据一位曾参加培训的员工说，培训地点可能在任何地方——法 国、西班牙、东京、塞浦路斯或者悉尼。有些员工则呆在亚特兰大或圣路易斯。一位新雇员 说:“全球入门教程将帮助你熟悉公司的情况。他们会告诉你第一个月和第一年的工作、生 活情况，告诉你在需要时和谁联系等等。我们还做一些小组协作练习，这对那些不习惯在小 组中工作的外国员工来说极为有益。

员工职业发展

审 计 员 (Associate,2 年 )—— 高 级 审 计 员 (Senior Associate,3 年 )—— 经 理 (Manager,3年)——高级经理(Senior Manager,3 年)——董事(Director,可选)——合伙人(Partner,终身)在审 计员到高级审计员的 5 年时间里，由低到高可以细分为 A2,A1,SA3,SA2 和 SA1。

毕马威

培训

毕马威被聘用的毕业生进入事务所后将接受为期 10 周的带薪培训。其中，毕业生将用 2 周时间了解事务所的组织架构，认知“Teamwork and collaboration,Open and honest communication,Continuous learning and active sharing,Recognition and respect,Leaders who serve”的企业文化以及“KPMG is the global professional advisory firm whose aim is to turn knowledge into valuefor the benefit of it's client?it's people?it's community”的企业使命。

接下来，毕业生将接受系统的会计、审计知识的培训，并熟悉毕马威的审计方法、流程与标准。在此期间，毕业生都将参加 9 月的 CPA 考试。在毕马威，毕业生接受的更多的还是在职培训。而在招聘推介会上，经理或合伙人已经将一个明晰的职业发展路径告诉了每一个学 生。在毕马威，职业发展分为了 4 个阶段，在不同的阶段，你将接受相应的培训和教导，以帮助你进入下一个阶段的发展。

毕业生作为审计员将用 2 年的时间在事务所内通过完成不同 的项目，不断得到前辈的指导，进行学习、积累。而正是这样“分享知识，分享信息，共同 进步”的在职多元化学习和培训，使毕业生迅速成长为专业的审计主管，承担起项目负责人的团队领导之重任。

晋升为经理后，毕马威的培训在“管理技巧”方向加大力度。“毕马威强大的客户基础， 系统的培训体制，再加上个人的潜力，为优秀职员在 10 年内成长为合伙人铺平了道路。”

非会计专业人员须参加专业培训，对于很多非会计专业的学生担心的问题“自己进入公司后，将会比会计专业的学生发展慢的问题”，蔡廷基说，毕马威将会为录取的申请人提供专业培训和汲取实际工作经验的机会，协助他们掌握所需的专业技术。一般来说，新员工进入 毕马威，有近 3 个月的培训时间。对非会计专业的人员，首先进行为期 3 个周的专业培训; 然后，所有的新员工都要参加近 2 个月的入职培训，主要让新进来的员工，了解毕马威的管理体系、企业文化、公司的主要业务、各个部门所从事的工作等等，让员工尽快地融入公司。 最后，就是在职培训，通过边工作边学习，让员工尽快了解审计的基本要求、基本技巧，以 及工作过程中的基本操守等等。大多数进入毕马威的应届毕业生，都会按照业务的要求，参加相关职业资格证书考试。公司会全力支持，安排教师提供辅导。蔡廷基说，专业的会计资 格证书虽然不是员工所必须的证书，但若员工不具备相应的会计资格证书，发展到某个级别 之后，将很难有所发展或晋升。另外，为了让新员工尽快融入毕马威，每年的春季，毕马威都会安排部分已经录取的员工，提前到公司进行实习。

职业发展

Training&Development

We don’t expect you to know everything from day one.So we help you develop the skills
you’ll need by providing training programmes and other learning opportunities.KPMGmaintains a core curriculum delivered by professionals who can bring you into the business and help you reach your career goals.
Right from the beginning we help our graduates settle into KPMG with an introductory training programme called START.We then support you as you work towards acquiring thenecessary professional and industry qualifications.You won’t be left on your own-we will give you appropriate responsibilities that will challenge you and allow you to learn.

Performance management

To accelerate your journey along your career path,we encourage formal mentoringelationships throughout your time at KPMG.You’ll also be assigned a performance manager whowill help you set goals,monitor your progress and give you feedback at every step of the way.

Career Development

For KPMG people,learning and career development never stop.We offer a vast array of training programmes and learning opportunities at every stage of your career so that you can acquire all the knowledge and skills you need to achieve your goals and advance your career.Our in-house KPMG training programmes include management and leadership skills and technical and industry training,awareness seminars and e-learning programmes.

Secondments

Our strongest professionals have the opportunity to transfer or rotate to another KPMG office–either domestically or internationally.These assignments offer valuable exposure to different cultures and client environments,and can help prepare you for increased responsibility later in your career.
KPMG has always prided itself on developing its people and on creating an environment where they can excel.We strongly encourage advancement within the firm and we offer movement from one area to another(for example,from Audit to Tax),which broadens your skills.

德勤

员工培训全球学习计划

“全球学习计划”的重点是”通过学习增长才能。“全球学习计划”是在全世界范围内 按国际、地区和国家三个层面提供，使员工能够:学会做一名成功的管理者和领导者;了解 全球性项目并学会与全球化的团队协同工作;一周七天，每天二十四小时访问丰富的在线学 习内容;向无数领域内的众多专家们学习;向众多顾问和导师学习。

从加入德勤公司那一刻起，员工就要参与一系列的工作任务、学习计划、进阶培训以及 先进技术的培训，所有这些都会使您始终处于职业发展的前沿。这些学习机会全部由德勤全 球学习门户网站提供支持，德勤员工可以在该网站上访问各种满足您学习需求的内容。

国际机动性项目

Deloitte 成员企业认识到让员工具备全球的系列技能和工作的价值，这样为员工提供 了通过国际经验得到发展的机会。每年，我们通过各种各样的到海外工作的国际任务项目， 为我们的专业人士提供发展他们的技能和经验的机会。

任务范围从短期客户服务项目到长期战略角色，涵盖所有层次。这些为德勤员工提供了 拓展全球知识和技能，建立跨文化能力和发展领导力的机会。

德勤荣获过奖项的全球发展计划，为有限的天才专业人士提供了在他们早期职业生涯中 到另外一个国家工作最多 3 年的机会。这个项目聚焦在通过建立一个未来领导团队，加强 组织的全球服务能力。通过把职业生涯和 Deloitte 及其成员企业的需求联系在一起，这个 项目提供了清晰的职业道路，为个人，企业，以及从根本上讲，为客户带来益处。

Deloitte 还认识到，越来越多的员工有兴趣通过长期到其他国家的成员企业工作来发 展全球技能。因而，Deloitte 致力于通过为专业人士提供追求国际经验的机会，并且已经 创造出 International Transfer Opportunities site 以促进从事这些调动，从而为专业人士 提供发展和并留住他们。

员工职业发展

比较知名的有两项计划，第一项称为里程碑计划(Milestone Programme)。该计划面向不同级别的所有员工。通过参加这项计划，员工能学习企业文化、专业技能、团队精神等 相关课程。晋升到经理级别后，课程还将拓宽到管理技能和沟通能力等。 第二项是全球发展计划(GDP)。该计划其实是一项人力资源课程，安排来自世界各地的雇员到其它国家工作， 这些雇员一般都前途远大，有工作经验及专业资格，正处于职业发展生涯的中期。课程通常 为期 19-24 个月，主要根据个人职业发展目标，业务发展需要，个人业绩，主管合伙人的 推荐及外语能力等选择参加人员。该计划有助于培养以客户为基础的专业化国际经验。在过 去两年当中，上海地区有 5 名员工参加了 GDP 计划，去美国、英国、澳大利亚工作，增 加海外工作的经验。另外，德勤在中国还有人才交流计划。

安永

员工培训与职业发展

At Ernst & Young, there is no one path for everyone. The path you carve out is limited only
by your own choices.
Our high-performance environment is designed to bring out the best in bright, motivatedpeople like you. From day one, we’re committed to giving you the right experiences, learning andcoaching to help you become an effective professional.

You’ll be encouraged to take bold ownership of your career goals and make the most ofwhat’s on offer. This includes rich and varied opportunities that allow you to explore differentparts of our worldwide organization and develop a valuable portfolio of skills and knowledge.
Together, we’ll create the results you’re seeking professionally and personally – while making a difference to our clients.

学习和发展

You want to develop your skills and advance your career and we want to help you get there.
People learn in different ways. Therefore, we take your individual strengths and learning requirements into account to provide the right blend of experiences, learning and coaching for you. This approach will help to accelerate your progress.
We call this approach EYU (Ernst & Young and you). It’s based on mutual commitment. We provide a consistent and structured learning curriculum for development, and you’re responsible for articulating your needs and making the most of opportunities. You can rely on our support to map your aspirations against the knowledge, skills and behaviors required for your role. And, asyou set your sights higher, we’ll work with you to help you achieve your potential.

Experiences

Your experiences will help you put your knowledge into practice, develop new skills, stretch yourself and grow as a professional.
Using our development framework, EYU (Ernst & Young and you), we guide all employees through a set of high-impact experiences to develop specific competencies. These are customized to meet your needs and those of the business. They include:

Client-focused experiences :
These are specific to the service line that you work in, and will help you deliver quality service, build strong client relationships and work effectively with different types of businesses.

Business-focused experiences :
As you progress, you’ll play a stronger role in developing our business. You’ll learn how tocoach others and lead change, and may play an active role in recruiting.

Community-focused experiences: You’ll be encouraged to give something back to the community in which you live and workby sharing skills, time or resource.

Learning

You’ll benefit from high-quality formal learning, both classroom-based and virtual. This will help you gain the skills and knowledge you need to serve clients effectively, and the qualifications you need to progress as a professional.
You’ll develop knowledge and insights through a variety of approaches, including case studies, lectures and simulations, both in the classroom and online. No matter where you are,you’ll have access to global tools and resources to build the technical competencies, business andrelationship skills you need to succeed.
Learning is an ongoing journey for any professional. We’re committed to helping you gainthe qualifications you need to advance your career, as well as to meet the requirements of professional bodies and institutes. Your learning opportunities will continue throughout your career with Ernst & Young, so you can build on your strengths, take on new challenges and push your career in new directions.

Coaching

You’ll be working in an environment where sharing knowledge and experience to help others succeed is at the heart of how we work.
You’ll receive coaching in a variety of ways. To help manage your performance, you’ll have a nominated counselor who’ll provide regular feedback and guidance on your everyday activities.You can also talk to skilled peers for on-the-job feedback and advice on day-to-day processes.And you’ll benefit from the experience of more senior professionals who can guide you throughthe challenging issues you need to master.
Through meaningful conversations, structured feedback and mentoring, you’ll gain aperspective on how to manage your projects and relationships effectively.
Coaching is a capability we expect everyone to develop. As you progress, you’ll play aninfluential role in helping colleagues to develop their confidence and skills too.