111896-李洪-财管1002-会计系-会计师事务所绩效考核的现状与问题.doc.docVIP

本科毕业论文 论文名称： 会计师事务所绩效考核的现状与问题 ——以立信会计师事务所为例 学 院： 会计学院 专 业： 财务管理 学 号： 2010111896 学生姓名： 李洪慧 指导教师： 李海英 2014年5月 内容摘要 随着中国市场经济全球化脚步的加深，国际会计事务所遍布全球，我国会计师事务所面对严峻的国际竞争环境。原始的企业会计管理方法被知识经济市场的迅猛发展所冲击。我们找寻可以使会计师事务所进步的因素来迎接挑战。绩效考核和人力资源对会计师事务所的影响是相辅相成，缺一不可的，绩效考核是内部生存发展的重要驱动因素，人力资源是绩效考核的关键。 因此本文以立信会计师事务所绩效考核制度为例，对会计师事务所绩效考核的现状与问题进行阐述，首先分析立信会计事务所绩效考核制度的现状，找出其存在问题，引入平衡计分卡重要意义。另外也会根据绩效考核的不同类型用以分析其对员工考核的影响，以期能够组织绩效和提升员工绩效评价，希望会对会计师事务所的绩效考核制度的研究有所帮助。 关键词：会计师事务所；绩效考核；平衡计分卡Abstract The modernization of China＇s market economy faster and faster, business networks throughout the worlduge international competition of our accounting firms. The rapid development of knowledge economy, hitting the traditional mode of enterprise management and accounting model. In order to make the accounting firm can meet the challenge, we need to look for can make the progress of accounting firm. Performance appraisal is an important drive of existence and development of certified public accountants internal factors, and the first elements of human resources and firm. So this article will with LiXin accounting firm as an example, the certified public accountants elaborates the present situation and problems of performance appraisal, first of all, analyze the present situation of firms find out problems, which leads to the necessity of the implementation of performance appraisal, the feasibility and advantages, the introduction of the balanced scorecard to the importance of performance appraisal. Will put forward different types of assessment of performance appraisal to employee differences influence, in order to organizational performance and improve employee performance evaluation, hope will be the study of the performance appraisal system of the public accounting firm. Key words: accounting firm; performance appraisal；balanced scorecard 目 录 一、研究背景与意义 1 （一）研究背景 1 （二）研究意义 1 二、绩效考核理论 1 （一）绩效考核理论 1 （二）会计师事务所