Research On The Design Of Employee Performance Appraisal System For K CPA Firm

K Certified Public Accounting Firm is a typical domestic small and medium-sized accounting firm.During the development process,the firm gradually realized that the current performance management method is not suitable for the needs of the current development of the firm.It is eager to reform this and Establish a performance management approach that can adapt to the company's current development strategy,especially a set of performance appraisal system that balance business development and individual employee development.As a strategic management tool,the Balanced Scorecard links business strategy objectives to performance management through finance,customer,internal business processes and learning and growth perspective.It not only scientifically measures the performance level of the company,but also evaluates employees performance in order to establish a performance evaluation system.Taking the enterprise strategy as the starting point,combining with the departmental functions and the job responsibilities of employees,the article discusses how to build an employee performance appraisal system.In this way,the enterprise development strategy can be decomposed into employees through the four dimensions of the balanced scorecard,and at the same time,the enterprise strategic objectives will not deviate from the original track in the gradual refinement decomposition,And to maximize the balance of the scorecard four dimensions of indicators close to the actual work of employees,balance the development of the enterprise and the needs of the employees themselves,fully mobilize the enthusiasm of the employees,and give full play to the advantages of the employees as the core competitiveness of the enterprise.Using literature research method,survey analysis method,expert interview method and analytic hierarchy process,this paper systematically expounds the basic content,the core idea and indicator system of balanced scorecard as a strategic management tool.On the basis of mastering and analyzing the performance management methods of K firm,especially the problems in the performance appraisal system,then designed and organized the performance evaluation of K firm based on balanced scorecard,Combined with the problems found in the implementation of the assessment,further solutions are proposed.Through comparing and analyzing the assessment results,the article pointed out the measures and directions for further optimization.Through the demonstration of this specific case,the theory and practice are closely combined,which has certain reference value for the domestic small and medium-sized accounting firms to implement the performance management method based on balanced scorecard.