The Layered Design Of Performance Evaluation System For Small And Medium-sized Accounting Firm Based On The Strategic Map

At present, the mechanism of many small and medium-sized accounting firms is not sound, blindly follow the development strategy of the large public accounting firm to be bigger and stronger, which results in a series of internal governance problems: unhealthy enterprise culture, unsound leadership mechanism, lack of staff incentive mechanism. So small and medium-sized accounting firms emphasize on short-term interests, ignore the long-term development and the performance evaluation, ignore the management’s role of the performance evaluation; in addition, there are some problems in talent management for small and medium-sized accounting firms:blindly recruit employees, ignore the training of the staff, waste the working capital of the enterprise. So a lot of problems exist in the performance evaluation of small and medium-sized accounting firm:out of strategy, fuzzy and unclear performance evaluation index, the same set of performance evaluation indicators for all employees, neglect of working capital management efficiency.In view of the problems of small and medium-sized accounting firm, the main research idea of this paper is:first of all, according to their own situation of small and medium-sized accounting firm, make the suitable strategy for small and medium-sized accounting firm using SWOT analysis method:do exclusively and purely; Secondly, using the strategy map analyzes the relationship between the three levels, and take Z accounting firm for example, analyze the basic statement and according to the overall strategy of small and medium-sized accounting firms set up strategy of three levels respectively, and combining with responsibility of each level, for small and medium-sized accounting firm as a whole, auditing department, the human resources department, the project team, auditors, design a set of performance evaluation respectively, and using analytic hierarchy process set the weight for the audit department; Finally, put forward a series of suggestions for the sustainable development of small and medium-sized accounting firm:develop the right strategy, recognize the performance evaluation as a management tool, attach great importance to the strategic management of talents.Research of this paper is divided into six parts, the first part is introduction, including research background, research content and significance, the possible innovation points. The second part includes the literature review and theoretical basis, including the strategic map, performance evaluation of accounting firm, hierarchical design of performance evaluation system, as well as the review of related literature both at home and abroad, and performance evaluation, strategy map. The third part mainly introduces the present situation of small and medium-sized accounting firms: present situation of internal governance, present situation of the performance evaluation. The fourth part introduces the hierarchy and strategy of performance evaluation system, the first section introduces hierarchy of the performance evaluation system, which stresses the management role of performance appraisal, the second section introduces the strategy of performance evaluation system, including the strategic development trend of small and medium-sized accounting firm etc; The fifth part designs the performance evaluation system of Z accounting firm hierarchically according to Z accounting firm strategy; and uses the analytic hierarchy process to determine the index weight taking audit department of Z accounting firm for example; The sixth part proposes this article research conclusion and insufficiency.The main research purpose of this paper is:firstly, advocating the small and medium-sized accounting firms have an accurate strategy positioning itself, and select the appropriate target customers, avoiding to do bigger and stronger blindly; secondly, using the strategy map to combine the performance evaluation of small and medium-sized accounting firm and strategy, avoiding to separate strategy from the performance evaluation; thirdly, according to the responsibility of every level in accounting firm, design the performance evaluation index respectively, avoiding fuzzy and unclear evaluation index; fourthly, based on the present situation of talent management in small and medium-sized accounting firm, urge the small and medium-sized accounting firms to strengthen the strategic management of human resources.