To Build A Performance Evaluation System For S Certified Public Accountants

Ministry of Finance promulgated in 2009,"on accelerating the development of China's CPA industry,a number of opinions" in the accounting firm of China's service industry which has been a positive response,most of the accounting firms hope to strengthen the internal control as a means,Enhance their own core competitiveness,access to more market share for enterprises to achieve greater development.At present,China's accounting firms exist in the overall scale is small,a wide range of business,regional business areas such as serious problems,leading to most of the firm is difficult to keep up with the pace of economic development,not to mention the international market competition,These are constraints of the growth of our firm's bad factors.How to promote the scale of the firm,diversification,internationalization,brand development,is the current accounting firm where the industry is facing a major problem.Reasonable performance evaluation system is the internal motivation of enterprise survival and development,a good performance evaluation system can enhance the enterprise's centripetal force,creativity and development force,and vice versa will have a negative impact on the enterprise.Say "no evaluation,there is no management",only scientific and reasonable evaluation,in order to make effective and effective management of enterprises.At present,China's accounting firms use performance evaluation methods,evaluation indicators,incentives and other aspects of international firms have a lot of problems.Accounting services industry-specific services and supervision of the dual attributes,a reasonable performance evaluation,help to improve the relevant institutions and related personnel professional quality and practice ethics,enhance the social credibility of enterprises,which is not only related to their own development,but also with the maintenance of social economy Order stability is closely related.According to the China Association of Certified Public Accountants issued 2012,2013,2014 on the accounting firm comprehensive evaluation of the top 100 information,S accounting firm's ranking are steadily rising.The significant decline in S firm's performance in 2015 resulted in a significant decline in 2015 compared to 2014,and a significant increase in staff turnover rates for the year 2015.S accounting firm as a professional service agencies,practitioners can be considered on the high-quality knowledge-based talent.The firm's productivity mainly comes from the professional knowledge and ability of the audit staff,the absorption of talents,the cultivation of talents,the holding of talent is to maintain the competitiveness of accounting firms and long-term development.This paper analyzes the existing performance evaluation system of S Certified Public Accountants and finds out the problems of its performance evaluation system.This paper is mainly for the S accounting firm performance evaluation program for research and redesign.This paper mainly summarizes the current situation of the performance evaluation of the firm,the shortcomings and shortcomings of the evaluation index,introduces the Balanced Scorecard as the new performance evaluation method of the firm,and adopts the hierarchical design method to the firm as a whole,the audit department and the project Group,and the staff of the four levels of performance evaluation system,and the implementation of the Balanced Scorecard proposed safeguards.Among them,the re-design of the evaluation system is the focus of this article.It is hoped that through the re-construction of the evaluation system can improve the current development of the stagnation of the current situation.