Design Of Performance Appraisal System For Certified Public Accountants In ZX Accounting Firms

At present,China's accounting firms generally have too much concern about performance management,unclear performance appraisal documents,or even lack of performance appraisal system.At all levels,CPA is only roughly aware of what it is mainly responsible for,and does not know how it is related to their salary.At the same time,our country is actively promoting the implementation of the "going out" strategy of accounting firms,and urgently needs to improve the overall quality of accounting firms.It also requires all offices to have an effective performance appraisal system to guide and improve employee behavior.ZX accounting firm in order to achieve to enhance overall performance,implement the better,bigger and stronger,on the scale,grade and level for the development of strategic objectives,expected to establish the actual situation of the performance appraisal system,to promote the performance of CPA in improving.Therefore,after analyzing the characteristics of CPA and the current situation of performance appraisal of accounting firms at home and abroad,this paper designs a performance evaluation index system for ZX accounting firms by using the Balanced Scorecard performance appraisal method.The application of the index system will have an important impact on the salary system of the ZX accounting firm and the promotion of personnel.