A Study On The Performance Evaluation Of Auditing Department Of A Accounting Firm

As the global economic growth and the development of Chinese economy and the depth of the world economic integration,the listed company need time in the face of increasingly complex and changeable global macroeconomic situation,and with the intensification of market segmentation,also intensifies the competition between enterprises gradually.By the end of 2014 a total of 2564 listed companies in China,the number has reached 3600 in March 2018,from 2017 in the IPO to accelerate the prosperity of m&a financing business,active capital market in China offers great opportunities and challenges for the development of firm.This requires that the accounting firms in our country should strengthen their own management level,and performance management should be paid enough attention as an important part of the management of accounting firms.Performance appraisal is a key link in the process of performance management,comprehensiveness,accuracy and rationality of performance appraisal will directly reflect the effect of performance appraisal,and is directly related to the accounting firm of management benefit and development prospects.A well-designed performance appraisal system not only can let the accounting firm,efficient operation at the same time also can let employees in such an enterprise environment to promote work efficiency,more can let the staff own ability to grow.In the case of accounting firms,the level and attitude of the employees determines the quality of the entire team and the number of projects undertaken within the same time period.On the one hand,the reasonable and scientific performance evaluation can help the team managers to determine the validity of the work of the staff,targeted to help employees to improve work efficiency and improve the performance of operation method,at the same time also in remind performance unqualified staff attitude,continuous learning progress.Employees,on the other hand,also want to own in the process of firm to get a good development,by participating in the performance review this process,not only enhance the understanding of performance appraisal,also improve work enthusiasm,work target more accurately,this not only make due contribution to the development of staff for the firm also can at the same time of pay to get the corresponding returns.Therefore,the scientific and fair and reasonable performance appraisal system is very necessary for the fast developing firms.First of all,in this paper,the research background and significance of A public accounting firm performance appraisal has carried on the simple introduction and relevant theories of performance management and performance prism model has carried on the detailed elaboration;Secondly,combining with the current situation of the performance appraisal of the audit department of A CPA firm,combining with the actual development status of the company,the problems existing in the current assessment are put forward.Moreover,based on the identification and analysis of the stakeholders of A CPA firm,the key performance assessment indicators are extracted and the performance assessment scheme is designed from multiple dimensions.Finally,in the concrete application,the implementation of the performance appraisal plan puts forward corresponding safeguard measures.