基于平衡计分卡下X会计师事务所的绩效管理研究

发布时间：2018-04-15 07:27

本文选题：会计师事务所 + 平衡计分卡　；参考：《湖南大学》2014年硕士论文

【摘要】：随着经济社会的发展，企业都在朝着大规模的方向上壮大，这就要求会计师事务所也要朝着与之匹配的方向扩张，在我国大力提倡会计师事务所要做大做强的大背景下，我国的会计师事务所行业在这十几年内也发生了翻天覆地的变化，中小型所如雨后春笋般涌现。然而，目前我国会计师事务所的现状却差强人意，整体相比国际上的事务所，我国的规模总体偏小，业务结构相对单一，跟不上经济的发展以及国内大型、特大型企业的审计服务需求，更难以应对国际化的竞争。推动事务所规模化发展，实现做大做强是当前会计师事务所行业发展面临的重大课题。而绩效管理是会计师事务所生存发展的内部驱动因素，是会计师事务所实现做大做强战略的手段，而我国会计师事务所绩效管理现状存在诸多问题，极大阻碍了会计师事务所的快速发展。本文的研究对象是位于湖南省的X会计师事务所，目前该所现有的绩效管理体系处于起步阶段，还有很多地方不完善，不科学，对于他们的注册会计师不能够做一个有效的评估与激励，更没有将绩效问题上升到事务所的战略目标上来，实现人才的有效利用与激励。在众多绩效管理工具中，平衡计分卡最初作为绩效考核工具，伴随着研究的深入逐步上升成为了战略管理的有效工具。本文试图尝试将平衡计分卡引入到X会计师事务所的绩效管理体系中，从财务、客户、企业内部流程、学习与成长四个维度对事务所的战略进行层层分解，找出其关键战略绩效指标，制定一套完整的绩效管理指标体系，并运用层次分析法来测算出四个维度的权重，，为管理层指明改进的方向，同时充分调动员工的竞争力和事务所的绩效水平，最终使得X会计师事务所在众多事务所中实现其做大做强的宏愿。
[Abstract]:With the development of economy and society, the enterprises are growing in the direction of large scale, which requires the accounting firms to expand in the direction of matching, under the background that our country strongly advocates that the accounting firms should be bigger and stronger.The accounting firm industry of our country has also undergone earth-shaking changes in the past ten years, and small and medium-sized firms have sprung up.However, the current situation of accounting firms in our country is not satisfactory. Compared with the international firms, the scale of our country is relatively small, the business structure is relatively single, and it can not keep up with the development of economy and the large scale of our country.The audit service demand of large-scale enterprises is more difficult to cope with the international competition.It is an important subject for the development of accounting firms to promote the scale development of accounting firms and to make them bigger and stronger.Performance management is the internal driving factor for the survival and development of accounting firms, and a means for accounting firms to achieve the strategy of becoming bigger and stronger. However, there are many problems in the current situation of performance management of accounting firms in China.It greatly hinders the rapid development of accounting firms.The research object of this paper is X accounting firm located in Hunan Province. At present, the existing performance management system of this institute is in its infancy, and there are still many places that are not perfect and scientific.For their CPA can not do an effective evaluation and incentive, not to mention the performance of the firm's strategic objectives to achieve the effective use of talent and incentives.Among the many performance management tools, the balanced Scorecard (BSC) was initially used as a performance appraisal tool, and with the deepening of the research, it has gradually become an effective tool for strategic management.This paper attempts to introduce the balanced Scorecard into the performance management system of X accounting firm, and decomposes the firm's strategy from four dimensions: finance, customer, internal process, learning and growth.Find out its key strategic performance indicators, formulate a complete set of performance management indicators system, and use the Analytic hierarchy process to calculate the weight of the four dimensions, and point out the direction of improvement for the management.At the same time, fully mobilize the competitiveness of employees and firm performance level, and finally make X accounting firm in many firms to achieve its great wish to be bigger and stronger.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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