The Performance Management Of Cooperation Accounting Firm Based On Project And Platform

With the continuous development of social economy,it has promoted the development of accounting firms.At present,four development platforms of limited liability partnership,limited liability company system,general partnership system and sole proprietorship have been established.Under the encouragement of the government,some large-scale accounting affairs have established a partnership and established a limited partnership accounting firm,which has promoted the development of the accounting firm industry and expanded the scale of development of the field.However,there are partners who are fighting each other and undertaking inter-project correlation.Weakness leads to problems that hinder the development of enterprises,and performance management can link mutually independent partners and work together for enterprise development.In this context,this paper proposes a research on the performance management system of limited partnership accounting firms.First of all,this paper determines the research structure by combing the existing content of performance management literature,that is,the performance management system is divided into two parts:evaluation system design and incentive mechanism design.Secondly,because the limited partnership accounting firm has the attributes of platform and project,it shows that the partnership accounting firm needs to construct a performance management system from the two aspects of platform and project.The project-based performance management system includes evaluation system and incentive mechanism.The evaluation system includes project initiation,project team,project scope,project duration,project conflicts,project quality key items and corresponding sub-indicators.And use the best and worst methods to set the weight.Emphasis on the assessment of the individual project process and results,based on the assessment results from the material and non-material perspective.The partnership accounting firm has established a platform for partner cooperation.The project is implemented on the platform.Therefore,it is necessary to design a performance management system based on the platform to make the development of the enterprise a performance target.It also includes the evaluation system and incentive mechanism.The evaluation system includes four dimensions:financial dimension,customer dimension,internal process dimension,learning and growth dimension and corresponding sub-indicators.The optimal and inferior method is used to determine the index weight.Emphasis on the evaluation of the assessment cycle process and the final results,and ultimately from the material and non-material perspectives.Finally,taking TZ International Certified Public Accountants as an example,the project-based and platform-based performance management system is tested and analyzed separately.By observing the test results,the proposed performance management plan can be used for enterprise financial consulting,enterprise management consulting,and conference services.Business operations help a lot,and can significantly reduce the frequency of project errors,which helps to improve the quality of the project.The innovation of this paper is to build a performance management system from the perspective of project and platform to achieve short-term and long-term goals;and to reflect the development needs of the enterprise in the process of designing performance management system,and design different evaluation indicators in platform-based and project-based systems.