会计师事务所项目团队绩效考核设计——基于平衡计分卡的应用

发布时间：2018-01-18 14:11

本文关键词：会计师事务所项目团队绩效考核设计——基于平衡计分卡的应用　出处：《财会通讯》2013年31期 　论文类型：期刊论文

【摘要】：正一、考核方法设计要保证会计师事务所BSC体系能够得到有效贯彻并充分发挥其优势,需要对考核方法、考核形式和考核周期等进行合理安排。(一)考核主体由谁来担任评价者是关系会计师事务所项目团队绩效考评有效性的一个基本问题。为了达到公平、客观、可靠、可行的效果,采用"360度"全方位考评方法。具体而言,由事务所设立的专门的薪酬管理委员会(薪酬管理委员会由合伙人、经理人员等人员组成)来从总体上把握,而过程中需要有其他复核人员、客户的协助考评和项目团队的自评。之所以选择设立专门的薪酬管理委员会,是因为这种专门的考评委员会考评的准确性、可靠性、接受性
[Abstract]:First, in order to ensure that the BSC system of accounting firms can be effectively carried out and give full play to its advantages, the design of assessment methods is needed. The form and cycle of assessment should be arranged reasonably. (1) who should be the evaluator is a basic problem of the effectiveness of the performance appraisal of the project team of accounting firm. In order to achieve fairness and objectivity. Reliable, feasible effect, adopt "360 degree" the omni-directional appraisal method. Specifically, the special compensation management committee established by the firm (the compensation management committee is the partner. Managers and other personnel composition to grasp the overall, and the process needs to have other review staff, customer assistance and project team self-evaluation. The reason for the choice of the establishment of a special compensation management committee. Because of the accuracy, reliability, acceptability of this kind of special evaluation committee.
【作者单位】：中国海洋大学管理学院;
【分类号】：F233
【正文快照】： 一、考核方法设计要保证会计师事务所BSC体系能够得到有效贯彻并充分发挥其优势,需要对考核方法、考核形式和考核周期等进行合理安排。(一)考核主体由谁来担任评价者是关系会计师事务所项目团队绩效考评有效性的一个基本问题。为了达到公平、客观、可靠、可行的效果,采用“360

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