A Certified Public Accountants Audit Personnel Performance Evaluation System Research

Certified public accountants industry as a very professional service industry,accounting firms,especially small and medium-sized accounting firm to achieve strategic development goals,doing so with high comprehensive quality,professional ability strong talent certified public accountants is the key.Our country small and medium-sized accounting firms are now facing their own problems;the most urgent need is the brain drain problem.This article adopts the method of combination of theory and empirical research,to A certified public accountants audit personnel performance evaluation system for related research.Paper,first of all,on the basis of a large number of literature at home and abroad,on the basic concept of performance and performance appraisal is defined,and the performance evaluation of commonly used methods,have a more profound understanding of the problems of performance appraisal;Secondly,in the review,on the basis of the theory of performance appraisal in the performance appraisal of certified public accountants audit A present situation analysis,mainly around the existing performance appraisal content and procedures,the results found that there are still many problems in the existing performance appraisal system,such as performance appraisal index quantification,performance appraisal cycle is not reasonable,the lack of supervision and feedback mechanism,etc.;Then according to the existing problem,to A certified public accountants audit personnel performance appraisal system is improved,and the results of performance appraisal to reasonable application;Finally,in order to ensure A smooth implementation of the certified public accountants audit staff performance appraisal system,and proposes the corresponding perfect measures,such as clear post responsibilities,perfect performance appraisal system,based on the characteristics of firm implementation of performance evaluation,etc.The aim of this study is on A certified public accountants audit,analyzing the present situation and problems of performance appraisal in the study of specific assessment system,on the basis of further perfecting the audit configuration,improve the quality of certified public accountants services,the chaos of the situation to improve firm performance management,promote the firm's overall coordination.And hope the research results of the same firm auditing personnel performance appraisal play a certain reference function.