Improvement Study Of Performance Management System Of Zhongfa CPA Firm

Since the inception of the first accounting firm of New China in1981, Chinese CPA industry and accountant business has developed tremendously, the competition of the industry becoming more and more competitive. Different from other industries, public accounting firms are intermediary organizations providing justice service, driven by intelligence and intellectual resource."Human conditions" and "Human union" are the foundation for the subsistence and development of this industry. In order to promote the performance of individuals and organization, the characteristic of accounting industry and need for talent must be taken into consideration when setting up the performance management system.As a developing accounting firm, Sichuan Zhongfa CPA firm meets bottle-neck because of low managerial efficiency resulted in imperfect managerial mechanism and defective system. In order to introduce the concept of strategic performance management, this article addresses existing problems and provides solutions to enhance the implementation of enterprise strategies by analyzing present management tools, managerial procedures, and industrial characteristics, background and existing problems. This article has certain of practical significance to help accounting firms improve management mechanism, promote operating efficiency, and ultimately establish competition superiority. Meanwhile, it provides a optional solution of performance management in similar enterprises.