The Optimal Design Of Performance Evaluation System In HX Certified Public Accountants

The development strategy of an organization has some limiting effects on individual behavior and individual behavior directly or indirectly affects the implementation of an organization's development strategy.The implementation of organization strategy and individual behavior are contradictory unities.A performance evaluation system is an effective management tool linking organizational strategy with personal development and an important guarantee ofan organization's healthy and sustainable development.HX Certified Public Accountants is a professional services organization in which human resources play a predominant role.The rational allocation of human resources and the mobilization of people's subjective initiative are vital to the healthy and sustainable development of HX Certified Public Accountants.At present,the construction,maintenance,and implementation of the performance evaluation system of HX Certified Public Accountants is obviously lagging behind the development of its own business and that of the whole industry,making it impossible to effectively link its development strategy with individual behavior.Due to such lag and separation,HX Certified Public Accountants cannot effectively motivate the employees,give full play to existing human resources,guide employees' development,or provide useful reference to the introduction of the new forces.Therefore,it is necessary to optimize the performance evaluation system of HX Certified Public Accountants in order to fully mobilize employees' subjective initiative for work and make sure employees' individual behavior highly accords with the firm's development strategy,thus realizing the healthy and sustainable development of the firm.Through interviews with senior managers of HX Certified Public Accountants and questionnaire survey of employees,this study finds out the problems and analyzes the causes.In addition,the management of X Certified Public Accountants explained in detail the development strategy of the firm in the next 3 to 5 years.On the basis of this,Balanced Scorecard,a strategy performance management tool,was used to analyze its development strategy from four levels,namely finance,customer,internal business process,and learning and growth.Key performance indicators were also applied to further evaluate the achievement of goals at the four levels of the development strategy,thereby effectively linking the development strategy with performance evaluation.Finally,the implementation process and the support system for the performance evaluation system of HX Certified Public Accountants were optimized,thereby constructing a scientific and practical performance evaluation system suitable for HX Certified Public Accountants and its development strategy.