Corporate Accountants The Performance Evaluation Study

Accounting system is an important part of effective business administration. A sound, effective accounting system can provide help for business in strategies and long-term plans, decisions on resources assigning and pricing, cost planning and control, performance evaluation, and reporting business financial situation to satisfy outside supervision. As the conductor of accounting system, accounting personnel's working performance can directly influence the effects and efficiency of the system. Therefore, implementing accounting personnel performance management is very useful for business to improve quality of accounting work, and to promote effectiveness of business administration. In the meanwhile, performance evaluation of accounting personnel is the first and core problem of accounting personnel performance management.This paper gets start from the analysis to current situation of performance evaluation of accounting personnel in Chinese businesses, and finds out primary problems existing in the performance evaluation, that is, what is the working performance of accounting personnel? How to show and evaluate their working performance? And the problem of performance indexes. This paper just aims to deal with these problems, researching the true meaning of accounting personnel's performance and effective approach of evaluation, and coming up with an integral indexes system for performance evaluation of accounting personnel, and then provides theoretical support and advices for the practical work of performance evaluation of accounting personnel in Chinese businesses.