Performance Appraisal Study Of Professional Managers Based On The Human Resources Accounting Theory

With the development of science and technology, human economical times afterexperienced natural economy, industrial economy, and ushered in the era of knowledgeeconomy which was full of vitality. Stakeholders of the enterprise will inevitably require theperformance appraisal of professional managers, in connection with the status of the humancapital is so influential to the enterprise value in the new era of knowledge economy. On thebasis of acknowledging and respecting the professional managers’ human capital attributesfully, using scientific method carry on rational checking and rate to professional managers’behavior and their achievement，Set up a feasible scientific and rational appraisal mechanismfor professional managers’ performance．It will realize the constraint and excitation of theprofessional managers more effectively.Firstly, this article from the research status quo about human resources accounting andprofessional managers’ performance in and abroad, discovers the predecessor studies place ofthe omission, and puts forward the issue.Secondly, this article does the summary of carding briefly about human resourcesaccounting’ theoretical system and the definitions, characteristics and quality requirements ofprofessional managers. On the other hand, it analysis the problems existed in the performanceappraisal of professional manager.Thirdly, this article analysis the feasibility of carrying out the professional manager’sperformance appraisal which based on the human resources accounting theory.Then, this article introduces several methods which about professional managers’performance appraisal briefly, as well as establishment the Balanced Scorecard method’stargets of performance appraisal and determining weightings which are based on the humanresources accounting theory.Finally, based on empirical analysis, the article choices a sling Co., Ltd as an example todescribe the whole design process of performance appraisal’ system in detail. Then review onthe current status of professional managers’ performance evaluation system of in our country.