Accounting Firm Performance Evaluation Index System

The rapid development of knowledge economy has entirely changed the structure of society and economy, shocking the traditional models of enterprises management and accounting. In the age of knowledge economy, management accounting becomes more and more important,of which the theories and methods urgently need to make breakthrough. With the increasing influence of the theories and methods of strategic management, enterprises now are generally attaching importance to performance management, which will deeply impact the developing direction of management accounting. Performance management accounting will be a new developing direction of modern management accounting. The performance evaluation of different trade has different detail items, this thesis puts forward the concept of performance evaluation about audit firms. It first has a analysis of the status of performance evaluation about audit firms, then sums up the shortage and insufficient items through contrasting the evaluation items system for audit firms with and for normal enterprises, and makes a questionnaire based the summary. The questionnaires was filled in by the people necessarily bound up with audit trade. The evaluation index system was established according to the results of questionnaires and would checked by the detail data of audit firms in Beijing area. At last, it puts forward a comprehensive proposal, which will advance a rationalization performance evaluation index system for audit trade.