The Research Of Performance Appraisal System About Accounting Personnel In ZG Research Institute Based On KPI

Military industrial research institute is the institution and the importantcomponent of the defense industry. In2011, the CPC Central Committee and theState Council promulgated the view, which is about classification advanced reformof public institution and to2020,"It is gradually forming the public service systemwith Chinese characteristics". In2012, on the18th CPC National Congress, CPCalso explicitly put forward the strategic vision of "Defense industry adheres to thepath of development of military and civilian integration with Chinese characteristics,and insisted unity rich and strong army." In the new situation, military researchinstitute as an important part of our institutions and defense industry, of which thesystem reform must be implemented. Establishing and improving the scientific andreasonable performance appraisal system is the premise of promoting classifiedreform of military research institutes and establishing the development pattern ofcivil-military integration.At the same time, under the strategic policy of "civil military integration andrich strong army", the national capital investment and fiscal policy support graduallyincrease."How to improve the level of financial management?" and "manage money,use the policy" are the keys to reform and develop military research institutes.Accounting personnel as the main undertaker of military industry institutes infinancial work, the work enthusiasm directly affects the improvement of financialmanagement. Thus, it is important and urgent to establish and perfect theperformance appraisal system of accounting personnel in military research institute.Performance appraisal as a necessary means to improve accounting personnel’swork enthusiasm has been practiced for many years in many domestic enterprises. Itis proved that performance appraisal plays an important role on mobilizing theenthusiasm of the staff, improving the overall performance of the enterprise andrealizing the goal of enterprise. However, for the accounting personnel of militaryresearch institute, performance appraisal is still in the stage of research andexploration. Theoretical research in this area has few achievements. In this paper, on the basis of the status and problems of performanceappraisal in military research institute, combining with the special requirementsof accounting work in the military research institute and the characteristics of theaccounting personnel. Explore the study on performance appraisal of accountingpersonnel in military research institute. Mainly for the several aspects as following:First, research the status of ZG research institute and other7researchinstitutes of accounting personnel through the questionnaire and analyze the causesof the main problems of the performance assessment of accounting personnelexisting in military research institute.Second, the ZG institute as the case based on the analysis of the performance ofaccounting personnel on work, using KPI assessment method design the index ofaccountants in ZG research institute and through the questionnaire, examines therationality of accounting personnel and also determines the Key PerformanceIndicators to reflect the accounting personnel in military research institute.Third, after establishing the key performance indicators, this paper uses Delphimethod and analytic hierarchy process (AHP) to set index, combining of qualitativeand quantitative and tending to be objective and impartial of accountants evaluationsystem in ZG institute.Fourth, in order to ensure the smooth implementation of performance appraisalof accounting personnel of ZG research, this paper puts forward three safeguardmeasures of performance appraisals.This paper through the study of cases in ZG research institutes, establishes asuitable, scientific, reasonable performance appraisal system for accountingpersonnel in military research institutes and continuously improve accountingpersonnel’s level of financial accounting and management. And it also enables topromote the overall reform and enhance capacity for sustainable development andmakes great contribution to defense technological modernization and economicdevelopment.