（来源：四大新鲜事儿）

来源：四大新鲜事儿

2025年7月30日，据Financial Review 媒体报道，德勤澳大利亚在CEO乔安妮·戈顿（Joanne Gorton）大幅裁员后，亟需补充新的股权合伙人。然而，却出现了很多授薪合伙人不愿晋升的问题！

由于合伙人股权单位价值大幅下跌，晋升带来的财务吸引力严重不足，且需承担更大责任。这使得公司不得不采取特殊激励措施，以说服精于计算的高薪授薪合伙人接受晋升。同时，德勤现有的公司结构（高比例授薪合伙人）以及持续的市场低迷情绪，进一步加剧了招募新合伙人的挑战。

德勤的合伙人态度反复无常。几个月前，他们还在抱怨公司新任CEO戈顿大幅裁员。如今，一些合伙人却需要被说服才肯接受晋升。在戈顿的领导下，已有超过800名员工和100多名合伙人离职，导致权益合伙人层级出现空缺。

通常情况下顾问和会计师们会争先恐后地填补这些空缺，公司合伙人单位价值（partnership units）的持续下跌让一些人望而却步。德勤与许多专业服务和律师事务所一样，将其合伙人分为授薪合伙人（salaried partners）和权益合伙人（equity partners）。初入合伙人层级者属于授薪合伙人——虽不实际持有公司股份，但享有固定薪资保障。目前德勤该职级年薪介于30万至50万美元之间。

然后，这一层级中最优秀的人会被提升为权益合伙人。他们的薪酬将取决于公司的盈亏状况。最近几年，亏钱的日子比赚钱的日子多。上一财年，上一财年合伙人单位价值仅650美元。权益合伙人拥有一定数量的份额，这决定了他们的薪酬。在德勤，起点是550份份额，随着时间推移，价值更高、更资深的合伙人会获得更多份额。只有一小部分人能超过1000份。

根据最新的合伙人份额价值和550份的起点，估计一位新晋权益合伙人的年收入约为35万美元。考虑到那些被选中晋升为权益合伙人的人通常原本是授薪合伙人中的顶尖层级，这算是一次不小的降薪。

原文报道如下：

They’re a fickle bunch over at Deloitte.A few months after griping about the firm’s relatively new CEO Joanne Gorton swinging an axe at jobs, some partners are now needing convincing to take promotions. More than 800 staff an 100-plus partners have been shown the door under Gorton’s regime, leaving some holes in the equity partner ranks.

Deloitte partners are downcast about pay. Paul Rovere

But while consultants and accountants would usually be falling over themselves to fill these gaps, the declining value of partner units at the firm (which dictate how much equity is paid) is turning some off. Deloitte, like many professional services and law firms, splits its partnership into salaried and equity ranks. You start off salaried, where you don’t technically own a stake in the firm but have a guaranteed pay rate. At Deloitte, that’s currently in the $300,000 to $500,000 range.

Then the best and brightest get promoted to equity. Their pay is then at the whims of the firm’s fortunes. Lately, there have been more bad years than good. Partner units were worth just $650 last financial year. Equity partners get a certain number of these units that determine their pay. At Deloitte, that starts at 550 units, and the more valuable and senior partners get more units as time goes on. Only a small portion progress past 1000.

Based on the latest partner unit value and the 550 unit starting point, we estimate that a newly minted equity partner would be earning around $350,000. Considering those tapped for equity are usually at the top ranks of salaried, that’s quite a cut.