A会计师事务所审计人员绩效考核体系研究

发布时间：2019-01-10 09:12

【摘要】：注册会计师行业作为一个专业性很强的服务性行业,会计师事务所尤其是中小会计师事务所要实现做大做强的战略发展目标,那么拥有综合素质高、专业能力强的注册会计师人才是关键。我国中小会计师事务所现如今面临的自身问题中,最亟需解决的是人才流失问题。本文采用理论与实证研究相结合的方法,对A会计师事务所审计人员绩效考核体系进行了相关研究。论文首先在查阅国内外大量文献著作的基础上,对绩效及绩效考核的基本概念进行了界定,并对常用的绩效考核方法进行了整理,对绩效考核问题有了比较深刻的认识;其次,在对绩效考核理论梳理的基础上,对A会计师事务所审计人员的绩效考核现状进行分析,主要围绕现有绩效考核的内容与程序进行,结果发现在现有绩效考核体系中仍存在不少问题,如绩效考核指标未量化、绩效考核周期不合理、缺少监督和反馈机制等;接着针对现有问题,对A会计师事务所审计人员绩效考核体系进行了改进,并对绩效考核的结果加以合理应用;最后,为保证A会计师事务所审计人员绩效考核体系的顺利实施,提出了相应的完善措施,如明确岗位工作职责、完善绩效考核制度、根据事务所特点实施绩效评估等。本研究希望在对A会计师事务所审计人员绩效考核现状进行分析,在对具体考核体系进行研究的基础上,进一步完善其审计人的配置,提升会计师事务所服务的质量,改善事务所绩效管理的混乱现状,促进事务所整体协调发展。同时希望本研究成果对同类事务所的审计人员绩效考核起到一定的借鉴作用。
[Abstract]:As a highly professional service industry, CPA firms, especially small and medium-sized accounting firms, have a high comprehensive quality in order to achieve the strategic development goal of becoming bigger and stronger. Certified public accountant with strong professional ability is the key. Among the problems faced by small and medium-sized accounting firms in China, the most urgent problem is brain drain. In this paper, the performance appraisal system of auditors in A accounting firm is studied by combining theoretical and empirical research. Firstly, on the basis of consulting a large number of literature at home and abroad, the paper defines the basic concepts of performance and performance appraisal, and collates the common methods of performance appraisal, and has a deeper understanding of performance appraisal. Secondly, on the basis of combing the theory of performance appraisal, this paper analyzes the current situation of the performance appraisal of auditors of A accounting firm, mainly focusing on the content and procedure of the existing performance appraisal. The results show that there are still many problems in the existing performance appraisal system, such as the performance appraisal index is not quantified, the performance appraisal cycle is unreasonable, the lack of supervision and feedback mechanism, and so on; Then, aiming at the existing problems, the performance appraisal system of auditors in A accounting firm is improved, and the results of performance appraisal are applied rationally. Finally, in order to ensure the smooth implementation of the performance appraisal system of the auditors of accounting firm A, the paper puts forward the corresponding improvement measures, such as clarifying the job duties, perfecting the performance appraisal system, and implementing the performance evaluation according to the characteristics of the firm. The purpose of this study is to analyze the current situation of the performance appraisal of auditors of A accounting firm, to further improve the allocation of auditors and to improve the quality of the service of accounting firms on the basis of the study of the specific appraisal system. Improve the chaotic situation of firm performance management, promote the overall coordinated development of the firm. At the same time, I hope the results of this study can be used for reference by auditors of similar firms.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F233

【参考文献】