Research On The Improvement Of Performance Evaluation Index System Of Hui Pu Accounting Networks And Associations Based On Balanced Scorecard

Through the performance appraisal,not only can strengthen the main responsibility,but also help to enhance the competitiveness of enterprises,so more and more enterprises use the performance appraisal to promote their sustainable development.As an intermediary providing services such as auditing and Accounting networks and associations,the industry has a low entry threshold,a large number of Accounting networks and associations,and the form of economic globalization,this has led to intense competition between the Accounting networks and associations,particularly in small and medium sized Accounting networks and associations.For Small and medium sized Accounting networks and associations to have long term development,they must have a good development strategy.Because the company's performance appraisal system is the embodiment of the company's strategic objectives,a proper performance appraisal system can promote the long-term development of the Accounting networks and associations.This article takes the performance appraisal of HP's Accounting networks and associations as an example,through reading relevant literature at home and abroad,questionnaire survey,conducting interviews with managers,etc.it is found that there are some problems in the present performance appraisal system of the audit department,such as the disconnection between the performance appraisal index and the strategic goal,the excessive attention to the financial index,the unreasonable setting of the index weight,etc.The overall strategic objectives of the firm are then defined through an analysis of the environment in which the firm operates and in the context of the firm's development objectives for the next three to five years as proposed by its managers,and the overall strategic objectives of the Audit Division.Through the comparison and analysis of 360 evaluation methods,KPI,Mbo,BSC and other performance evaluation methods,it is concluded that the balanced scorecard is more suitable for the audit department of the firm to improve the performance evaluation index system.Therefore,this paper focuses on the four dimensions of the balanced scorecard: financial,customer,internal process,learning and growth,to build a more practical,more reasonable,more suitable for the Audit Department of the firm's performance evaluation index system,to promote the firm's long-term development.In order to ensure the smooth implementation of the improved performance appraisal system of the Audit Department of the firm,and to solve some problems existing in the original performance appraisal system of the Audit Department of the firm,this paper also puts forward some targeted safeguard measures,such as setting assessment indicators according to strategic objectives,further improving the assessment indicators under the four dimensions,and paying attention to the adjustment of the weight of performance assessment indicators,etc.Performance appraisal should pay attention to the combination of financial indicatorsand non-financial indicators,the weight of evaluation indicators represents the importance of achieving the strategic objectives of enterprises,there should be focus and other conclusions.