Research On Performance Evaluation System Of The Petty Accounting Industry-oriented Business Units In Company A

Among a terrific amount of Chinese enterprises,the petty accounting business model,combined with the performance evaluation system which should be scientific and reasonable,in recent years,can effectively encourage members to pursue independent decision-making,self-management and self-maintenance(Zeleny,1990),and improve the flexibility and timely response of the operation.At the beginning of 2019,company A initially implemented the petty accounting business reform in combination with its business and market reality.After two years of implementation,the performance evaluation still took the performance income,cost control and balance of payments as the evaluation Indexes,that has generally made the business better.However,at the same time,unstable phenomena such as a decline in satisfaction of staff,unstable working mood,a crash of work enthusiasm,are present that would do harm to preserving the sustainable-healthy development in company A.Studying and analysing the current developing situation of company A,this pater discusses the urgency and necessity of optimizing and perfecting the performance evaluation system of the petty accounting business units in company A,taking the performance evaluation system of the petty accounting business units of company A from2019 to 2020 as the research object.By describing the background and contents of the reform of the performance evaluation system of the petty accounting business units implemented by company A,combined with the relevant theories such as amoeba and expectation theory,this paper uses the methods of questionnaire survey and on-site interview to obtain the viewpoint statistics of the survey objects,and analyzes the data with the entropy weight method,to analyze the importance,feasibility,necessity and shortcomings of the performance evaluation system,for the corresponding solutions to the deficiencies.Finally,it discusses and obtains the implementation scheme suggestions such as the optimal setting of each index score of the performance evaluation system of the accounting business units.By means of the analytical study,this paper can also be used as a reference for the state-owned enterprises in similar industries to formulate the performance evaluation system of the petty accounting business units in the reform of petty accounting business.