Performance Evaluation Of T Accounting Firm's Franchise Based On Balanced Scored Card

In order to cope with the competition of the four international accounting firms and achieve the goal of "becoming bigger and stronger",Chinese accounting firms have developed the way of joining non-Big four accounting firms.It is not only guided by the policy and industry,but also the positive choic for those firms when confronting the increasingly competitive world of audit market.Just under such a background,T accounting firm joined B international accounting organization in September 2010.First of all,this paper introduces the research background in the introduction,based on which the research significance is introduced.Then it comes to the literature review after studying and sorting out the literature about the international alliance of accounting firms and performance evaluation.It also explains the research content,framework,research thinking and approaches,as well as the innovations and limitations of this research.Secondly,this paper has made a basic elaboration to the applied theory.Thirdly,this paper introduces the basic situation of T accounting firm and its process of joining B international accounting organization,and analyzes the motivation why T accounting firm choose to join the international accounting organization.Then,designs a performance evaluation system based on balanced scorecard to evaluate its performance after joining B international accounting organization.Finally,according to the performance evaluation results,proposes suggestions both for T accounting firm and government as well as accounting industry so that to improve the performance.This paper hopes to provide some helpful suggestions for the internationalization of China's accounting firms and valuable cases for the study on the expansion and strength of China's certified public accountants industry through the study on the performance of T accounting firm's international alliance.