Performance Evaluation And Optimization Of LX Accounting Firm

With the deepening of economic globalization,China’s economic development also shows a new trend of vigorous development.The market economy is developing rapidly,the business scale of enterprises is gradually expanding,and the business field is becoming diversified.Therefore,if accounting firms want to become bigger and stronger and become industry leaders,they need to adapt to the diversified development of the market,improve their own comprehensive ability and provide diversified business services.At the same time,since the international "big four" accounting firms have successively set up service institutions throughout China to occupy the market share of the industry,local accounting firms are faced with great opportunities and challenges,and the market share competition among accounting firms is becoming increasingly fierce.A reasonable performance evaluation system is conducive to improving the professional quality of employees and stimulating their work initiative,making the firm more competitive and ultimately promoting the long-term development of the whole firm.However,LX accounting firm,the research object of this paper,still has deficiencies in performance evaluation,such as,insufficient connection between performance evaluation and firm strategic objectives,unscientific indicators,insufficiently open and transparent process,insufficient communication and feedback of performance evaluation,short evaluation cycle and so on.This paper mainly describes the background and significance of the research,summarizes the literature on the performance evaluation of accounting firms both home and abroad,and expounds several commonly used research contents and methods.Through the analysis of the current situation of LX accounting firm’s performance evaluation and questionnaire survey,the main problems are pointed out and the reasons are initially diagnosed.In combination with the performance evaluation related theory,use the balanced scorecard to comprehensive optimized design the current performance evaluation system from the firm’s overall,departments and employees three levels,select of key performance indicators and use the analytic hierarchy process to determine the index weight.And take the overall level as an example,the improved performance evaluation was applied to calculate and analyze the scores at all levels.Finally,it puts forward the targeted improvement measures for the overall implementation of performance evaluation of LX accounting firm in the future.I hope that will be helpful to mobilize the enthusiasm and initiative of staff work fully,and enhance the competitiveness and sustainable development of the firm...