基于平衡计分卡的A会计师事务所绩效管理体系研究
发布时间：2019-05-29 16:15
【摘要】：随着市场经济快速发展,企业规模不断扩大,企业经营也逐渐多元化。企业规模化、多元化发展要求事务所多元化、集团化发展,以不断提高事务所的专业研发能力、资源整合能力、信息处理能力以及专业服务领域开拓能力。会计师事务所既面临激烈的外部竞争,也面对多元化经营的内部挑战。管理者必须站在战略管理的高度为会计师事务所的发展进行总体谋划,科学的战略绩效评价及管理体系是事务所成功的关键。同时,如何通过绩效管理将不同的业务部门有机的协同在一起,确保战略的有效执行,提升事务所整体的核心竞争力和品牌价值,也是事务所战略管理的重心。 卡普兰和诺顿在20世纪提出了平衡计分卡理论,平衡计分卡集描述战略、衡量战略和管理战略于一身,是一种能够把组织的发展愿景、使命和战略与组织和其内部员工相结合的战略管理工具。平衡计分卡能够处理好企业战略目标和绩效管理的关系,它通过四个角度将企业战略目标进行分解,转化为可度量的绩效考核指标,使企业的活动围绕战略目标开展,并帮助企业挖掘组织协同所产生的价值。 A会计师事务所是目前具有上市资格的中等规模的会计师事务所,事务所的发展面临重大的机遇和挑战,推动事务所多元化、规模化发展,实现做大做强是当前发展面临的重大课题。本文将平衡计分卡引入会计师事务所的绩效管理中,结合A会计师事务所绩效管理现状和问题的分析,从财务、客户、内部流程、学习与成长四个角度对战略目标进行分解,制定会计师事务所绩效管理评价指标,并编制支持部门的平衡计分卡,解决了A会计师事务所多元化、集团化、规模化发展过程中组织与战略不协调一致的问题,同时帮助A会计师事务所增强组织协同、创造企业合力,为面临巨大机遇与挑战的中国会计师事务所提供一点管理实践方面的启示。 目前已有部分将平衡计分卡用于会计师事务所绩效管理的研究,但少见适用于多元化、集团化会计师事务所,致力于增加事务所协同性的绩效管理方面研究或相关文献,这是本文的创新点,也是本文的一个难点。本文构建的基于平衡计分卡的绩效管理提出了战略目标、成功的主要因素(CSF)和业务评价指标(KPI),并采用层次分析法计算了各指标的权重。由于时间关系,没能对实施的结果进行具体研究,这是本文的一大遗憾,希望今后在实际工作中作进一步实践性、操作性的探讨。
[Abstract]:With the rapid development of market economy, the scale of enterprises continues to expand, and the management of enterprises is also gradually diversified. The large-scale and diversified development of enterprises requires the diversification and collectivized development of firms in order to continuously improve the professional R & D ability, resource integration ability, information processing ability and professional service field development ability of the firm. Accounting firms are not only facing fierce external competition, but also facing the internal challenges of diversification. Managers must stand at the height of strategic management for the development of accounting firms for the overall planning, scientific strategic performance evaluation and management system is the key to the success of accounting firms. At the same time, how to organically coordinate different business departments through performance management to ensure the effective implementation of the strategy and enhance the overall core competitiveness and brand value of the firm is also the focus of the strategic management of the firm. Kaplan and Norton put forward the balanced scorecard theory in the 20th century. The balanced scorecard combines the description strategy, the measurement strategy and the management strategy, which is a vision of the development of the organization. A strategic management tool that combines mission and strategy with the organization and its internal staff. The balanced scorecard can deal with the relationship between the strategic goal and the performance management of the enterprise. It decomposes the strategic goal of the enterprise from four angles and converts it into a performance appraisal index that can be measured, so that the activities of the enterprise can be carried out around the strategic goal. And help enterprises to excavate the value of organizational cooperation. A accounting firm is a medium-scale accounting firm with listing qualification at present. The development of the accounting firm is facing great opportunities and challenges, and promoting the diversification and large-scale development of the firm. The realization of greater and stronger is an important issue facing the current development. In this paper, the balanced scorecard is introduced into the performance management of accounting firms. Combined with the analysis of the present situation and problems of performance management of A accounting firms, the strategic objectives are decomposed from four angles: finance, customer, internal process, learning and growth. The performance management evaluation index of accounting firm is formulated, and the balanced scorecard of supporting department is compiled, which solves the problem of disharmony between organization and strategy in the process of diversification, collectivization and large-scale development of A accounting firm. At the same time, it helps A accounting firm to strengthen the organization and coordination, create the joint force of enterprises, and provide some enlightenment from management practice for Chinese accounting firms facing great opportunities and challenges. At present, some balanced scorecards have been used in the research of performance management of accounting firms, but rarely suitable for diversification, collectivized accounting firms, committed to increasing the collaborative performance management of accounting firms or related literature. This is the innovation of this paper, but also a difficult point of this paper. In this paper, the performance management based on balanced scorecard puts forward the strategic objectives, the main factors of success (CSF) and business evaluation index (KPI), and the analytic hierarchy process (AHP) is used to calculate the weight of each index. Due to the time relationship, it is a great pity of this paper that the results of implementation can not be studied concretely. I hope to make a further practical and operational discussion in the practical work in the future.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F272.5
本文编号：2488051
[Abstract]:With the rapid development of market economy, the scale of enterprises continues to expand, and the management of enterprises is also gradually diversified. The large-scale and diversified development of enterprises requires the diversification and collectivized development of firms in order to continuously improve the professional R & D ability, resource integration ability, information processing ability and professional service field development ability of the firm. Accounting firms are not only facing fierce external competition, but also facing the internal challenges of diversification. Managers must stand at the height of strategic management for the development of accounting firms for the overall planning, scientific strategic performance evaluation and management system is the key to the success of accounting firms. At the same time, how to organically coordinate different business departments through performance management to ensure the effective implementation of the strategy and enhance the overall core competitiveness and brand value of the firm is also the focus of the strategic management of the firm. Kaplan and Norton put forward the balanced scorecard theory in the 20th century. The balanced scorecard combines the description strategy, the measurement strategy and the management strategy, which is a vision of the development of the organization. A strategic management tool that combines mission and strategy with the organization and its internal staff. The balanced scorecard can deal with the relationship between the strategic goal and the performance management of the enterprise. It decomposes the strategic goal of the enterprise from four angles and converts it into a performance appraisal index that can be measured, so that the activities of the enterprise can be carried out around the strategic goal. And help enterprises to excavate the value of organizational cooperation. A accounting firm is a medium-scale accounting firm with listing qualification at present. The development of the accounting firm is facing great opportunities and challenges, and promoting the diversification and large-scale development of the firm. The realization of greater and stronger is an important issue facing the current development. In this paper, the balanced scorecard is introduced into the performance management of accounting firms. Combined with the analysis of the present situation and problems of performance management of A accounting firms, the strategic objectives are decomposed from four angles: finance, customer, internal process, learning and growth. The performance management evaluation index of accounting firm is formulated, and the balanced scorecard of supporting department is compiled, which solves the problem of disharmony between organization and strategy in the process of diversification, collectivization and large-scale development of A accounting firm. At the same time, it helps A accounting firm to strengthen the organization and coordination, create the joint force of enterprises, and provide some enlightenment from management practice for Chinese accounting firms facing great opportunities and challenges. At present, some balanced scorecards have been used in the research of performance management of accounting firms, but rarely suitable for diversification, collectivized accounting firms, committed to increasing the collaborative performance management of accounting firms or related literature. This is the innovation of this paper, but also a difficult point of this paper. In this paper, the performance management based on balanced scorecard puts forward the strategic objectives, the main factors of success (CSF) and business evaluation index (KPI), and the analytic hierarchy process (AHP) is used to calculate the weight of each index. Due to the time relationship, it is a great pity of this paper that the results of implementation can not be studied concretely. I hope to make a further practical and operational discussion in the practical work in the future.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F272.5
【参考文献】
相关期刊论文 前7条
1 燕洪国;严复海;;EXCEL层次分析法模型在平衡计分卡指标中的研究与应用[J];财会通讯(学术版);2005年11期
2 官银;;会计师事务所内部治理理念创新——基于审计营销的思考[J];财会通讯;2010年22期
3 张慧云;王锐娟;;平衡计分卡在会计师事务所绩效评价中的应用——以广州YC会计师事务所为例[J];财会通讯;2012年31期
4 程晓芬;;企业如何有效实施人力资源管理平衡计分卡[J];国际人才交流;2008年05期
5 龚琼;;平衡计分卡:沟通企业战略与绩效管理的桥梁[J];合作经济与科技;2007年08期
6 胡晓莉;;平衡计分卡及其在会计师事务所中的应用[J];中国注册会计师;2010年05期
7 刘委;;论平衡计分卡的战略管理功能[J];内蒙古科技与经济;2006年16期
，本文编号：2488051
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2488051.html
