Research On Performance Evaluation Of L Accounting Firm Staff

Performance evaluation is a kind of management tool to help enterprises achieve their strategic objectives,especially for enterprises relying on human resources.As we all know,as a very important part of the social supervision system,accounting firms are also highly dependent on human resources.In the current market environment of our country,this industry is facing both cruel external environment and many internal diversification challenges.All accounting firms have relatively high standards for their audit quality,which makes performance evaluation have unique application and development space in accounting firms.In view of the fact that accounting firms mainly rely on human resources to operate,business managers should make overall plans for the development of accounting firms from the perspective of employees,and establish a scientific staff performance evaluation system.Through this system,the personnel of different departments can be organically coordinated to ensure the effective implementation of the overall strategy of enterprises,so as to greatly enhance the overall core of enterprises.Heart Competitiveness and Brand Value of Firms.From this point of view,it is very meaningful to excavate the research suitable for the staff performance evaluation of accounting firms.This paper studies the L accounting firm located in Nanjing,Jiangsu Province.The size of the accounting firm belongs to small and medium-sized firms in the area under its jurisdiction.At present,the performance evaluation of employees is still in a semi-stagnant state.Many aspects of it are not properly considered,which results in the low enthusiasm of CPAs,the failure to effectively utilize talents,and even less a set of them.Complete process to make an effective evaluation of its audit work.Through oral inquiry in the early stage and paper material collection in the later stage,the author has made a deeper understanding of all the positions at present,clarified the criteria for the division of the positions of the staff of accounting firms,and then designed the performance evaluation process suitable for the staff of our institute according to the actual situation in our institute.The most important positions in the company are business manager and business assistant.Then the performance evaluation indexes of these two positions are decomposed in detail and implemented by means of performance appraisal.Finally,the results of performance appraisal are linked with performance pay,and their performance is integrated,so that they can be transformed into a relatively complete set of staff performance appraisal.The system,the author correspondingly,is very helpful to the development and growth of L accounting firms,and this is also what all domestic accounting firms must do.The author clearly divides the whole structure of the paper.In the first half of the paper,it introduces the research background and significance of this topic,briefly introduces the main scheme and research methods of the paper,establishes the important position of employee performance evaluation in the special industry of accounting firms,and then makes a simple explanation on the theoretical knowledge of performance management,including the relevant definition and PDCA cycle of performance management.Emphasis is laid on the part of performance evaluation,and several common performance evaluation methods in the world are introduced in detail.Then the author makes an analysis of the performance evaluation of L accounting firm at this stage,which includes the assessment methods,the design of assessment indicators,the assessment content and cycle,the assessment procedures and the evaluation principles,and points out the problems existing in the staff performance evaluation system.For these problems,the author then redesigned the staff performance evaluation system of L accounting firm,starting from the main line of design ideas principles preparatory work the establishment of the system.After the completion of the system,it is a process of implementation.The second half of the paper is mainly about it.At the end of the paper,the work done in the previous research process is summarized,and the future of the performance evaluation of the staff in accounting firms is prospected.