| To some extent,the accounting firm is the source of the productivity and the decisive factor in the value creation of the accounting firm.Performance appraisal management is the core content of the company's human resources management.It is an effective tool and control means for enterprises to achieve their strategic goals,and is also an important guarantee for enterprises to remain invincible in the competition.In this paper,through the investigation on the satisfaction of the current performance appraisal system,points out the existing performance appraisal system is not perfect,the lack of effective measure of employees can well evaluate their work performance,to achieve effective incentive to the strategic development goals and individual firm employees together,and use unable to realize effective development of talents,the reasons are produced at the same time the current situation problems are analyzed.On this basis,clarify the different departments post setting and job description and use the 360 degree feedback assessment management tool,to construct a set of scientific and effective strategic performance appraisal system,through this system to realize the evaluation index,evaluation process optimization,and ensure the normal operation of the system from the optimization the organization,personnel and system,to fully mobilize their enthusiasm,initiative,improve firm performance,enhance firm competitiveness,realize the sustainable development of the firm.This paper also hopes to study the performance appraisal system of X certified public accountants,so as to provide a valuable reference for the performance evaluation management of CPA affairs... |