Research On The Construction Of Performance Evaluation System Of T Accounting Firm Based On Balanced Scorecard

T accounting firm was founded in October 2011,located in Hefei City,Anhui Province.It is an Anhui branch established by one of the top ten accounting firms in China.Although it has been established for a short time,it has maintained a high-speed growth trend.At present,there are nearly 150 registered employees,more than 40 certified public accountants,appraisers and other professional talents,and the business income in 2018 has reached nearly 40 million yuan,which has a certain industry reputation and influence in Anhui Province.The business income and the number of staff of T accounting firm have been growing in less than 8 years since its establishment,but the development of internal management level is relatively backward,especially the performance evaluation level is still in a relatively primitive state,which has already brought about restrictions and obstacles to the future development of T accounting firm.At present,the competition in the accounting firm industry is increasingly fierce.There are some accounting firms with the same comprehensive strength in Anhui Province.The accounting firms in the neighboring provinces also have certain business competition relationship.Therefore,how to build a performance evaluation system suitable for t accounting firm is of great significance to t accounting firm in the fierce industry competition.In recent years,although the business scale of T accounting firm continues to grow,there are still some problems and hidden dangers in internal management.Because the design of performance evaluation system is not scientific and reasonable,the income distribution of employees is quite different,some employees feel that the current performance evaluation system with too single evaluation index is not reasonable,if the problem is not effectively solved for a long time,it will lead to employee turnover,and even affect the survival foundation of T accounting firm.Therefore,the performance evaluation reform of T accounting firm is imminent.Through investigation and analysis of the current situation of T accounting firm and its strategic objectives,combined with relevant theories,we finally choose to build a new performance evaluation system based on the Balanced Scorecard theory.This system can not only solve the current difficulties in the performance evaluation of T accounting firm,but also has profound significance for the future strategic development planning.This paper will mainly discuss the problems from six chapters.The first part is the introduction,first of all,it describes the background and significance of the research topic,research ideas and methods,and combs the relevant literature at home and abroad,as well as possible innovation.The second part is the related concepts of performance evaluation.It introduces the related concepts of performance evaluation in detail,focusing on the concept of the Balanced Scorecard involved in this paper.The third part describes the current situation of performance evaluation of T accounting firm and analyzes the existing problems.The fourth part mainly expounds the necessity and feasibility of using the Balanced Scorecard theory to construct the performance evaluation system.The fifth part details how to construct the performance evaluation system of T accounting firm with the Balanced Scorecard theory and ensure its implementation.The sixth part is the summary and Prospect of the whole paper.This paper adopts the method of literature research and practical interview,uses SWOT analysis to find out the strategic objectives of T accounting firm,uses the Balanced Scorecard theory to build four dimensions of key assessment indicators according to the strategic objectives,uses AHP to determine the weight of each key assessment indicator,and finally constructs a performance evaluation system suitable for t accounting firm.In view of the current situation of the performance evaluation of T accounting firm and the problems existing in the reform process,this paper makes a scientific and detailed analysis,based on improving the internal management level of T accounting firm,relying on the scientific performance evaluation theory,through the above demonstration and analysis and strengthening the data collection and analysis,basically establishes a set of Balanced Scorecard suitable for t accounting firm,which helps accounting The construction of a suitable performance evaluation system in a teacher's office plays a guiding role.