The salary system established by the accounting firm determines the income of the employees, and the income of the employees affects their work enthusiasm. A reasonable salary system can promote the active work of employees and promote the better development of accounting firms. The article takes A accounting firm as an example to study its salary system, expounds the problems in the A accounting firm's salary system, and proposes corresponding improvement plans. The research conclusions of this article are helpful for accounting firms to rationally design compensation systems according to their own conditions, improve employee enthusiasm, operating efficiency and audit quality, and at the same time provide experience references for regulatory agencies to regulate the management of accounting firms and encourage certified public accountants to practice.