Based On The Balanced Scorecard Performance Evaluation Research Of Certified Public Accountants

China entries into WTO, the modernization of China’s market economy faster andfaster, large enterprise groups are increasing, this will necessarily require acorresponding scale Certified Public Accountants to provide professional services.The current status of Certified Public Accountants are: overall size of the small, singlebusiness structure, can’t keep up with economic development and can’t meet withdomestic large demands for audit services in large enterprises, more difficult to dealwith international competition. At the same time, many contradictions exist in most ofthe Certified Public Accountants, such as Certified Public Accountants, qualitypractice, unfair competition and other issues, to a certain extent, this limits the pace ofits development. A major issue which Certified Public Accountants face is to promotethe development of large-scale firms to achieve bigger and stronger development ofthe industry. The performance management is the survival and development ofinternal Certified Public Accountants driving factor, is the means of Certified PublicAccountants to achieve the bigger and stronger strategies, while the performance ofevaluation of Certified Public Accountants in China exists many problems, whichgreatly hindered the rapid development of Certified Public Accountants. Specificsocial attributes Certified Public Accountants determines its different with the generalorganization, this article attempts to introduce the Balanced Scorecard intoperformance management of Certified Public Accountants, from financial, customer,internal business processes, learning and growth level down to every level of strategy,analysis and identify key success factors, develop critical evaluation indicators whichare the key success factors, changing its objectives into a strategy-based performanceevaluation system, which follows the development trend of China’s Certified PublicAccountants.This study approaches: starting with analysis the characteristics of Certified PublicAccountants’ performance evaluation, by researching and the questionnaire to knowthe performance evaluation of the status of Certified Public Accountants, to identifyproblems, leads to the necessary for Certified Public Accountants to implement theBalanced Scorecard, the feasible and advantages, builds performance evaluation indexsystem for Certified Public Accountants from the financial, customer, internalprocesses, learning and growth aspects of the Balanced Scorecard, and through fieldinterviews, from the perspective of experts from the use of this evaluation indexsystem to evaluate the operational and scientific. This article has six parts. The first part is the introduction, describes the researchbackground, literature review, scope of the study, research approaches, researchmethods and research limitations in this five areas. The second part is the theory,introduces the basic content of the Balanced Scorecard and its core ideology, themeaning of performance evaluation and the advantage of performance evaluationsystem based on Balanced Scorecard. The third part is the analysis of the performanceevaluation of the status of Certified Public Accountants, mainly through thequestionnaire survey. The fourth part is to build evaluation index system of theCertified Public Accountants based on BSC, first analyses the need for BSC necessity,feasibility and advantages of Certified Public Accountants based on the questionnaireresults, and then built performance evaluation index system separately from the fourlevels-financial, customer, internal processes, learning and growth, and then thoughtabout from different perspectives into the Certified Public Accountants consideringthe application of the Balanced Scorecard. The fifth part is that the evaluation indexsystem of the Certified Public Accountants based on BSC were evaluated from theperspective of experts, according to the experts’ relevant recommendations forimprovement, the writer improved the former. The sixth part is the conclusion,summarizes the research conclusions, policy recommendations, pointing out thelimitations of this study and gives recommendations for future research.The main contribution of this research is: Beginning with the analysis of the statusperformance evaluation of Certified Public Accountants, combining with the core ideaof the Balanced Scorecard, the writer constructed for the audit staff of the CertifiedPublic Accountants performance evaluation system, this paper attempts on the basis ofprevious research, through on-the-spot interviews, the use of senior experts such asexperienced CPA, to design a relatively complete performance evaluation indexsystem of Certified Public Accountants, reviewed by experts, this paper innovativelyexpands BSC into five aspects according to experts’ advice and the own characters ofCertified Public Accountants, namely increased levels of risk control based on thebasic four level of financial, customer, internal processes, learning and growth, Thishighlighted the importance of audit business risk in Certified Public Accountants. Thewriter builds a new performance evaluation system of Certified Public Accountantsunder the balance of the five aspects.