Research On Performance Evaluation Of The Institute Of Certified Public Accountants Of Heilongjiang Province

Most of the current institutional organizations in China are established on planed economy,which are not totally changed in management methods,allocation mechanism and personnel management mechanism.Today,with the rapid development and gradual improvement of market economy,more and more problems and contradictions in both management and operating mechanisms appear in most of the institutional organizations in modern market economy.These problems not only decrease their vitality and benefits,slow down their development,and influence many social programs.All the problems such as backward mechanism in institutional organizations become obstacles for furthering the reform and quickening the social development.Heilongjiang Institute of Certified Public Accountants(Heilongjiang Institute of CPA)is attached to Heilongjiang Finance Department,which is an institutional organization responsible for supervision and management of CPA business.Although there are some performance evaluations according to its higher department in charge,its current performance evaluation is empty in practice.The superficial evaluation has no deep effect.Based on current performance evaluation mechanism of Heilongjiang Institute of CPA,firstly,this thesis is aimed at improving its body part and mechanism of the performance evaluation by means of evaluation approach,process supervision,and final evaluation.Secondly,it forecasts the development and social functions of Heilongjiang Institute of CPA in the future.According to the current situation,starting from the guideline and principle of performance evaluation indexes,this thesis puts forward its viewpoint on its indexes and index weights of performance evaluation for Heilongjiang Institute of CPA.Thirdly,it proposes a series of safeguard measures for the performance evaluation practice of Heilongjiang Institute of CPA,i.e.diversity of the body part,logical performance indexes,conferences on performance evaluation,scientific management system on index data,and process supervision on performance evaluation.Through analyzing current performance evaluation system scientifically,this thesis is also aimed at providing some suggestions for Heilongjiang Institute of CPA in n performance evaluation,and making a pilot study for performance evaluation of other institutional organizations in Heilongjiang Province.