The Study On Performance Evlauation Of Services Based On Balanced Scorecard

With the reform and opening up and economic development, China’s enterprises are facilitated. With the rise and growth of various domestic and international businesses, demand for accounting services is also increasing. In addition, after China joined the WTO, along with internationally known accounting offices to develop the Chinese market, many domestic enterprises have also felt unprecedented pressures. Faced with an increasingly prosperous business market and increasingly intense competition in the industry, accounting firms how good our survival and continued development, together with internationally renowned firms famous, is worthy of discussion and research.Since2009, the Ministry of Finance issued the "Opinions on Accelerating the Development of China’s CPA industry", which is positively responded by accounting service industry. All accounting firms are going to improve the core competitiveness of enterprise, and the management administration to achieve more market share, and greater development. At present, some problems existing in China’s accounting firms, such as, overall accounting firm scale is small, business scope is single, business regionalization problems are serious, which resulting in small and medium sized firms are difficult to keep up with the pace of economic development, not to mention the face of international competition in the market, and these have restricted the growth of our firm. Promoting the firm scale, diversification, internationalization and brand development of accounting services is a major issue in the industry currently. Reasonable performance evaluation is the internal motivation of enterprise survival and development. A good performance evaluation system can enhance the cohesion, creativity and development of enterprises; otherwise, it will have a negative impact. Since "no evaluation, no management", only reasonable and scientific evaluation can make a favorable and effective corporate management. There are still many shortcomings of the evaluation system and incentive mechanism in the performance evaluation system of accounting firms. Accounting services industry-specific services and supervision attributes determine its differences from other service companies. A reasonable performance evaluation and improvement of the professional quality and ethical practice of relevant institutions and related personnel and the enhancement of corporate social credibility are not only related to self-development, but also closely related to maintain social and economic order and stability. This paper evaluated performance from financial, customer, internal processes, learning and growth, analyzed strategic goals, developed a Key Performance Indicator (KPI), designed action plan, and converted strategy into action reasonably and effectively by introducing the Balanced Scorecard into performance evaluation system in accounting firms based on firm’s strategic plan.This article is divided into three parts. The first part, includes chapter one and chapter two, is mainly to introduce related theories and application of the BSC. Chapter one is an introduction, which describes the significance of the study and relevant literature review. Chapter two is current situation overview introduction, including the theoretical status and the application status. The theoretical current situation overview introduces the emergence and development of the BSC, basic content, core ideology and Strategic Map. The application current situation overview introduces the superiority of BSC via living examples. The second part, includes chapter three and chapter four, which is the key sections of this paper, combined with firm D’s situation performance evaluation systems according to the BSC theory. Chapter three is the enterprise current situation analysis. It analyzed the situation of performance evaluation system of firm D, combined with its overall situation, start with accounting background and the competitive environment. Chapter four is construct the performance evaluation systems of firm D based on BSC. This paper performance evaluation system of the financial department, the human resources department and practice department were designed based on current situation of firm D through strategy map and BSC. The third part of this paper is the chapter five, which is a summary of application problems, advantages and disadvantages of BSC, concludes with policy recommendations. The main innovation of this paper lies in:by analyzing performance evaluation system and integrating the four aspects of balanced score card, this paper not only constructed the CPA performance evaluation system, but also analyzed and designed performance evaluation system of the finance department, human resources department who affect the operation and development of accounting firms. The four-aspect evaluating of entire staff and the revision of negative effect from some staff’s evaluation in the past will improve internal operations, external business and even the social impact of an enterprise.