The Performance Prism Model In The Application Of XX Accounting Firm

With the continuous development of economic progress and social development, China’s business environment, accounting firms and business model has undergone a tremendous change, to maximize the benefits of the original core of the target is gradually affected stakeholders thought. At the same time our current accounting firm performance evaluation process, there is the intangible value assessment for deficiency, lack of stakeholder concerns and single mechanized performance evaluation and other issues. Therefore, to explore new ways consistent with the overall pattern of performance evaluation of enterprise development, to evaluate the economic performance of China’s enterprises also have great significance.Based on the Performance Prism model theory and prism model in comprehensive performance characteristics of the model proposed initiated stakeholder-oriented method for evaluating the performance of the enterprise as a major tool for performance evaluation, and enterprise performance is evaluated to better play a role in performance evaluation. Based on XX accounting firm as an example, this paper analyzes the problems existing in the accounting firm performance evaluation method, in detail elaborated from the perspective of stakeholders, XX accounting firm performance based on the performance prism model application research, the main content includes:(1) explained the necessity of accounting firms Performance Prism model is introduced;(2) propose the interests of our stakeholders in accordance with the accounting firm of Performance Prism model relevant stakeholders thought;(3) to build an accounting firm performance evaluation model based on performance prism system;(4) based on firm performance evaluation index system, combining with the KPI under the thought of XX accounting firm performance evaluation index system;(5) according to the analytic hierarchy process(AHP) to calculate XX accounting firm value and evaluation index;(6) performance evaluation and analysis of XX accounting firm, finally points out that the performance prism model that should be paid attention to in the process of firm performance evaluation problems.In this paper, through case analysis and the combination of theory research, performance prism model was applied to XX accounting firm performance evaluation process, overcome the deficiency of the existing performance evaluation method, can be implemented to include stakeholder satisfaction, contribution to the stakeholders, five dimensions, such as strategy, process and ability of the key indicators of performance evaluation, the different stakeholders in the performance prism model combined development goals, make up for the problem of performance evaluation index of the original independent of each other, to achieve the performance prism model under the qualitative indexes and quantitative indexes, the combination of both process and result.By the thought of KPI, selecting key indicators and to evaluate index calculation results, both can simplify the number of indicators, and reduce the complexity of performance evaluation, and makes the evaluation result is more real and effective, so as to further enrich the public accounting firm performance evaluation theory, for certified public accountants of development and improvement of the performance evaluation system provides an effective method.