基于战略地图的中小会计师事务所绩效评价体系的分层设计

发布时间：2018-05-09 22:11

本文选题：中小会计师事务所 + 绩效考核　；参考：《中国海洋大学》2015年硕士论文

【摘要】：目前,很多中小会计师事务所由于机制不健全,盲目跟从大型会计师事务所做大做强的发展战略,导致出现一系列的内部治理问题：企业文化不健康,领导机制不健全,员工激励机制不足。从而导致中小会计师事务所重视短期利益,忽视长远发展,不重视绩效评价,忽视绩效评价的管理作用；除此之外,中小会计师事务所在人才的管理上也存在一些问题：盲目招聘员工、不重视员工的培训等,浪费了企业的资金。因而中小会计师事务所绩效评价存在很多问题：与战略脱轨,绩效评价指标模糊、不清晰,全体员工共用一套绩效评价指标。针对中小会计师事务所出现的问题,本文的主要研究思路是：首先,根据中小会计师事务所的自身情况,运用SWOT分析法制定适合中小会计师事务所的战略：做专做精;其次,运用战略地图分析三个层面之间的关系,并以Z会计师事务所为例,分析其基本情况,结合中小会计师事务所战略发展趋势分别制定三个层面的战略,且结合每个层次的职责,为Z会计师事务所整体、审计部门、人力资源部门、项目组、审计人员分别设计了一套绩效评价指标,并用层次分析法为审计部门设定了权重：最后,为中小会计师事务所的可持续发展提出一系列建议：制定合适的战略,将绩效评价看成是管理工具,重视人才的战略性管理。本文的研究共分为六个部分,第一部分是绪论,包括研究背景、研究内容与意义、可能的创新点。第二部分是文献述评与相关的理论基础,包括国内外对战略地图、会计师事务所绩效评价、绩效评价体系的分层设计的研究,以及对相关文献的述评,理论基础包括绩效评价体系、战略分析理论、战略地图理论。第三部分主要介绍中小会计师事务所的现状：内部治理现状、绩效评价现状。第四部分介绍了绩效评价体系的层次性与战略性,第一节介绍绩效评价体系的层次性,强调绩效考核的管理作用,第二节介绍绩效评价体系的战略性,包括中小会计师事务所战略发展趋势等内容；第五部分根据绘制的Z会计师事务所战略地图分层设计Z会计师事务所绩效评价体系,并以Z会计师事务所审计部门为例,运用层次分析法确定各指标权重；第六部分提出本文研究结论及不足。本文的主要研究目的是：第一,倡导中小会计师事务所自身有一个准确的战略定位,并且选择合适的客户群,避免盲目做大做强;第二,运用战略地图将中小会计师事务所的绩效评价与战略相结合,避免绩效评价与战略脱轨：第三,根据会计师事务所各层次职责,分别设计绩效评价指标,避免评价指标模糊、不清晰；第四,基于中小会计师事务所人才管理现状,督促中小会计师事务所加强人力资源的战略性管理。
[Abstract]:At present, many small and medium-sized accounting firms blindly follow the development strategy of large and strong accounting firms because of their imperfect mechanism, resulting in a series of internal governance problems: unhealthy corporate culture, imperfect leadership mechanism, Staff incentive mechanism is insufficient. As a result, small and medium-sized accounting firms attach importance to short-term interests, ignore long-term development, do not attach importance to performance evaluation, ignore the management role of performance evaluation; in addition, There are also some problems in the management of talents in small and medium-sized accounting firms: blindly recruiting staff, not paying attention to the training of staff, and wasting the funds of enterprises. Therefore, there are many problems in the performance evaluation of small and medium-sized accounting firms: it is out of track with the strategy, the performance evaluation index is vague and unclear, and all the staff share a set of performance evaluation indicators. In view of the problems of small and medium-sized accounting firms, the main research ideas of this paper are as follows: firstly, according to the situation of small and medium-sized accounting firms, the SWOT analysis method is used to formulate the strategy suitable for small and medium-sized accounting firms. Using the strategic map to analyze the relationship between the three levels, and taking accounting firm Z as an example to analyze its basic situation, combined with the strategic development trend of small and medium-sized accounting firms to formulate the strategy of three levels, and combined with the responsibilities of each level. For Z accounting firm as a whole, audit department, human resources department, project team, auditors have designed a set of performance evaluation indicators, and set the weight for audit department by AHP: finally, This paper puts forward a series of suggestions for the sustainable development of small and medium-sized accounting firms: to formulate appropriate strategies, to regard performance evaluation as a management tool, and to attach importance to the strategic management of talents. This paper is divided into six parts, the first part is the introduction, including the research background, research content and significance, possible innovations. The second part is the literature review and related theoretical basis, including the domestic and foreign research on strategic maps, accounting firm performance evaluation, performance evaluation system design, as well as the review of relevant literature. The theoretical basis includes performance evaluation system, strategic analysis theory and strategic map theory. The third part mainly introduces the current situation of small and medium-sized accounting firms: internal governance, performance evaluation. The fourth part introduces the hierarchy and strategy of performance evaluation system, the first section introduces the hierarchy of performance evaluation system, emphasizes the management role of performance appraisal, the second section introduces the strategy of performance evaluation system. The fifth part designs the performance evaluation system of Z accounting firm according to the strategic map drawn by Z accounting firm, and takes the audit department of Z accounting firm as an example. The sixth part puts forward the conclusion and deficiency of this paper. The main research purposes of this paper are as follows: first, advocating small and medium-sized accounting firms to have an accurate strategic positioning themselves, and choosing the right customer base to avoid blindly becoming bigger and stronger; second, Using the strategic map to combine the performance evaluation and strategy of small and medium-sized accounting firms to avoid the performance evaluation and strategic derailment: third, according to the responsibilities of accounting firms, design performance evaluation indicators, avoid fuzzy evaluation indicators, Fourth, based on the current situation of talent management of small and medium-sized accounting firms, urge small and medium-sized accounting firms to strengthen the strategic management of human resources.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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