Research On Optimization Of The Performance Appraisal System Of Audit Stuff In H Accounting Firm

As an important function of human resource management,performance management plays an irreplaceable role in mobilizing the enthusiasm of employees.In recent years,with the rapid development of the diversified and large-scale accounting firm industry,the internal performance management of accounting firms is particularly important.Performance management must match the development of the organization,so as to better attract professional talents,give full play to the maximum role of human resources,and promote the steady and healthy development of accounting firms.As a link in the process of performance management,performance appraisal is a key link in the implementation of performance plans and objectives.For the knowledge-intensive H accounting firm,the audit department is the core department of H accounting firm.The current performance appraisal system for audit posts has obvious defects and problems that need to be improved,including: to some extent,there is a mismatch between performance appraisal indicators and organizational strategic objectives;Unreasonable weight setting of performance indicators;The results of performance appraisal can not be used reasonably,which greatly affects the enthusiasm of auditors.Based on the study of performance appraisal theory,guided by the basic theory of performance appraisal system design,this paper takes the audit post of H accounting firm as the research object,and investigates and analyzes the current situation of the audit post of H accounting firm in the form of questionnaire.Summarize the problems existing in the performance appraisal system of audit posts of H accounting firm and analyze the causes of the problems.After analyzing and comparing several common performance appraisal tools,it is found that the performance appraisal method combined with balanced scorecard method and key performance indicator method has obvious advantages for accounting firms.Although the balanced scorecard has been applied in all walks of life in foreign countries,the application of the balanced scorecard in our country is not skilled,and few accounting firms adopt the assessment method combining the balanced scorecard and KPI.This paper uses the balanced scorecard and analytic hierarchy process to draw the strategic map of H accounting firm on the premise of clarifying the strategic objectives of the enterprise.Starting from the strategic objectives,the strategic objectives undertaken by the audit department are decomposed.The assessment indicators of the balanced scorecard in four dimensions are listed in detail according to the responsibilities of different positions in the audit post.In combination with the idea of KPI,the reasonable setting of various indicators was carried out,and the reasonable weight of indicators was further set according to the actual situation and analytic hierarchy process data.The performance appraisal index system of audit posts in H accounting firm was optimized,and then the optimization of the application of performance appraisal results in the performance appraisal system was proposed.Optimize a set of appropriate performance appraisal system for the audit posts of H accounting firm.To build a bridge between the strategic goals of the organization and the performance appraisal system of audit staff,so as to improve the efficiency of audit work,strengthen the quality of audit work of accounting firms,cultivate excellent audit staff,so as to promote the audit staff to complete the long-term development and strategic goals of the firm on the premise of completing their own future goals.