Research On The Optimization Of The Performance Appraisal System Of The Accounting Supervisor Of S Rural Commercial Bank Based On The Balanced Scorecard

Under the current situation of slowing economic growth and increasing pressure on the operating environment of local commercial banks,taking performance assessment as a starting point can further enhance the vitality and potential of the development of banks and promote the transformation and redevelopment of banks.The accounting supervisor is the full-time manager of the grass-roots business outlets,and plays a vital role in the internal management level of the bank.It is of great significance to study the problems in the performance appraisal of this group and optimize the performance appraisal.The paper takes the accounting director of S Rural Commercial Bank as the research object,analyzes the current performance appraisal status of the accounting director of S Rural Commercial Bank through a questionnaire survey,focuses on the existing problems,and then optimizes the performance appraisal of the accounting director of S Rural Commercial Bank based on the balanced scorecard theory.First of all,the paper explains the significance and purpose of this paper’s research on the performance appraisal system of rural commercial bank accountants,introduces the basic framework and ideas of this paper’s research on the performance appraisal system of rural commercial bank accountants,and points out the main research methods.Secondly,it comprehensively expounds the concepts and theories of domestic and foreign experts and scholars related to performance,performance theory and balanced scorecard,and takes these concepts and theories as the theoretical basis of this paper.Then it elaborates the basic situation of S Rural Commercial Bank and the current performance appraisal system of S Rural Commercial Bank.Post responsibilities of accounting supervisor and performance evaluation system of accounting supervisor.Through the method of questionnaire survey,this paper investigates and analyzes the problems in the performance appraisal system of the accounting director of S Rural Commercial Bank.Then,based on the balanced scorecard,the optimization scheme design of the performance appraisal system of the accounting director of S Rural Commercial Bank.Thirdly,based on the problems existing in the performance appraisal system of S Rural Commercial Bank’s accounting director,the performance management optimization scheme is designed according to the problems,and its development strategic objectives are disassembled through the performance optimization ideas,design steps and principles.On this basis,the strategic map of the bank is drawn,and the necessity and feasibility of introducing the balanced scorecard into the performance appraisal system of S Rural Commercial Bank’s accounting director is expounded,as well as the performance guidance.Fourth,use the balanced scorecard method to design four dimensions of evaluation indicators,and use expert scoring combined with scientific calculation methods to determine the weight of each indicator,optimize the performance evaluation cycle according to the current management situation of S Rural Commercial Bank’s accounting director performance evaluation system,feedback and guide the optimization of its performance evaluation content and frequency,the optimization of assessment appeal,and the optimization of the results of the application of assessment results The results of performance evaluation are optimized in terms of job adjustment,job promotion,and staff training and learning.Fourth,according to the designed performance management optimization plan,formulate corresponding implementation guarantee measures,and finally summarize and prospect the full text.The purpose of this paper is to optimize the performance appraisal of accounting supervisors based on the balanced scorecard through the practical experience in S Rural Commercial Bank,combined with a large number of relevant theories and documents.Through the analysis of the combination of the above theory and practice,this paper makes an in-depth analysis of the problems that may exist in the current performance appraisal system of the accounting director,and gives some concrete and operable optimization suggestions,so as to mobilize the enthusiasm of the accounting director and give full play to its position advantages,motivate employees to further improve their personal performance,and comprehensively improve the organizational objectives.The paper hopes to provide reference suggestions for enterprises that intend to implement or are implementing employee performance optimization,and at the same time make the banking employee evaluation system more specific and measurable,so that short-term personal performance and long-term human resources objectives can be integrated,so that enterprises can achieve long-term sustainable development.