Construction Of Performance Management Index System Of Y Accounting Firm Based On Balanced Scorecard

As the current market economy developing rapidly,the scale of enterprises has expanded gradually,the production of enterprises has become more and more widely.Therefore,if accounting firms want to become bigger and stronger,not only the ability and business area should be improved,but also the development should be diversified.At the same time,due to the well-known international accounting firms developing business in china,domestic firms faced a huge competitive pressure,the internal competition locked in an increasingly nasty.There are still a lot of shortcomings in the performance management of the domestic accounting firms.The reasonable evaluation system of management can improve the professional ability and the moral standard,at the same time,it can also promote the long-term development of the accounting firms.The clear strategic target and good internal management are important guarantees for the development of business management.The managers can use the Balanced Scorecard to achieve the strategic target by improving the internal management of accounting firms.This article elaborates the relevant theories of performance management and Balanced Scorecard firstly.After summarizing the basic situation of Y accounting firm,this article investigates the performance management system of Y accounting firm,and analyzes the current problems in the management System by issuing questionnaires.Secondly,it analyzes the feasibility of applying the Balanced Scorecard to the performance management of Y accounting firm.Thirdly,we use the Balanced Scorecard to decompose its strategic objectives from four levels,and customize the four levels of performance management indicators for Y accounting firm.We use the AHP analytic hierarchy process to calculate the weight of each index,and build the overall performance management of Y accounting firm Index system.After that,I also build a system for two important departments — — the business department and risk control department,and build a performance management index system for business department employees as an example.Finally,we put forward the safeguard measures of Balanced Scorecard Performance Management in Y accounting firm.This article analyzes the status of the performance evaluation system of Y accounting firm,and analyzes the performance evaluation of Y accounting firm from the four levels of finance,customer,internal business process,learning and growth.And we hope it can provide the help for Y accounting firm to become bigger and stronger by analyzing the Balanced Scorecard.