| At this stage,with the deepening development of global economic integration,the competition among enterprises is gradually intensifying,and at the root,the competition among enterprises is actually the competition of talents.For enterprises,in order to give full play to the intelligence of their employees,it is essential to pay great attention to the management of human resources.In the current stage of human resources management workflow,the performance management of its employees is of great practical significance and is the focus of human resources management work of each enterprise at this stage.c accounting firm is a small and medium-sized firm,in which employees play an important role.However,from the current situation,C CPA firm does not pay enough attention to the performance management of such employees,and the existing performance management can hardly reflect their actual work performance,so it can not fundamentally mobilize their work motivation and initiative.Under such circumstances,how to establish an effective performance management system and conduct a fair and impartial assessment of their work has become a problem that must be focused on in the performance management of the current C accounting firm.In this paper,we choose CPA firm C as a specific case to study and analyze for its performance appraisal.On the basis of domestic and international literature and performance management theories,this paper conducts a comprehensive and in-depth research on the performance management issues during the operation of CPA firm C.Through in-depth investigation,it is found that the performance appraisal system of CPA firm C has a corresponding performance management system,which is not compatible with the established development strategy of the company,and there is also a problem that the performance appraisal index of the staff is overly focused on the financial aspects.After analyzing the causes of the above problems,this paper finds that the low quality of employees in general,the lack of attention to the application related to performance appraisal,and the lack of protection for employees at this stage of development of the firm are the important reasons for the frequent problems.Therefore,in response to the above series of problems in the process of performance management of the firm,this paper combines the Balanced Scorecard(BSC)and the Key Performance Indicator(KPI)method,the Management by Objectives(MBO)method,and the incentive theory,and after discussion,it is concluded that the company should start from the improvement and optimization of the performance management system,the full clarification of the relevant performance assessment indicators,and then strengthen the performance assessment evaluation system,and The company should make full use of the assessment results to further improve the performance management mechanism of the company.This will help CPA firm C to fully understand the important role of performance management to the entire operation system of the company’s management mechanism,and then through the establishment of targeted performance objectives assessment management mechanism,fully mobilize the work of the relevant departments of corporate employees,and thus improve the entire company’s business performance.On the other hand,in order to ensure the smooth implementation of the company’s performance appraisal system,this paper also puts forward corresponding improvement suggestions in terms of improving the corporate organization,improving the efficiency of talent training and strengthening the application of performance appraisal results.Through the previous research on performance management of C CPA firm,this paper is of practical significance for C CPA firm to implement its strategy and improve its own innovation ability on the one hand,and at the same time,the research results of this paper can also provide some reference and reference for related companies in improving their performance management. |
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