College Accounting Performance Evaluation System Research And Implementation

When managing human resources in universities, including the university accountants, performance evaluation has been a foundation and core issue. However, performance evaluation for university accountants is an old but great problem that everyone considers it important but everyone has his own view, and problem that no significant results has achieved after years of reformation. This is the epitome of human resources management reform in public institutions, especially performance and management reform. The problems exist in university professional and technical personnel performance evaluation, as well as in university accountants performance evaluation, effect greatly the job motivation, job satisfaction, and job performance of the staff. Based on these practical problems and research and practice have been, this paper aims to develop innovative research to optimize and improve the performance evaluation system, so as to solve problems mentioned above.This thesis aims to analysises the status of university accountants performance evaluation in China, concludes its main issues, seeks for the underlying causes of these issues, and then establishes and improves the university accountants performance evaluation system in our country, and optimizes the performance evaluation process.Firstly, the conception of university accountants performance is proposed, in which two meanings should be stressed: the results of the accountants'work and the behavior,performance and quality of the results.Secondly, the main issues exist in university accountants performance evaluation are analysises, they are:the target is not clear, the evaluation index is hard to quantify, the environmental factor is not fully considered, the effective communication of performance evaluation is lacked. It is problems from theoretical level,practical level and institutional level that caused these main issues.Thirdly, this thesis proposes that the optimizing design of university accountants performance evaluation system should adhere to the basic principles, that is reflect the job characteristics of university accountants,guide the performance of university accountants, make the university accountants identify with it and accept it, has high validity and reliability.Fourthly, this thesis analysises five elements of university accountants performance evaluation system: the target of performance evaluation, the object of performance evaluation, the subject of performance evaluation,the index and indicators system of performance evaluation, the methods of performance evaluation. Fifthly, establishes the method of fuzzy comprehensive evaluation for the evaluation of university accountants performance.Finally, designs a computer program for university accountants performance evaluation. On one hand, university accountants performance evaluation should grasp five keys, that is built effective evaluation indicator system, built lucid performance evaluation program,execute the performance evaluation program powerfully, stimulate the evaluators to some extent, pay attention to the performance feedback, use suitable incentive measures; on the other hand, the optimizing of university accountants performance evaluation system needs the support of relative system building, which consists of institutionalization of performance evaluation, perfection of encouragement mechanism, and the building of organizational culture.