Research On The Construction Of Performance Management System Of Z Accounting Firm Based On BSC

With the increasing number of accounting firms in recent years,many of them are facing more challenges while development opportunities.Different from other industries,as a knowledge-intensive enterprise,the employees are engaged in highly professional service-type work,which requires a high degree of professional knowledge.Therefore,if an accounting firm wants to be bigger and stronger,it needs a team of certified public accountants with strong professional ability,rich practice experience and high comprehensive quality.At present,China's small and medium-sized accounting firms have uneven levels of human resources management,especially in performance management.There are still many shortcomings,which not only limits the improvement of the management level of accounting firms,but also hinders the rapid development of accounting firms.Therefore,it is very important to establish a set of scientific and effective performance management system which is suitable for the actual development of accounting firms.Z accounting firm is a small and medium-sized accounting firm in Hebei Province.It has made good achievements in recent years,but it is also troubled by a series of performance management problems.After explaining the relevant theories of performance management and balanced scorecard,this paper summarizes the existing problems in the performance management of Z accounting firm by introducing the current situation of performance management of Z accounting firm and conducting a questionnaire survey on the employees of Z accounting firm.On this basis,analyze the strategic goals of Z accounting firm,and build a performance management system based on the balanced scorecard.Finally,in order to ensure that the performance management system constructed can be successfully implemented,a series of safeguard measures are proposed.Through the above research,the main conclusion of this paper is that the formulation of enterprise performance plan should highlight its strategic positioning,take strategic objectives as the core,at the same time,continuous performance communication and performance guidance after performance appraisal can not be ignored.The performance management system based on the Balanced Scorecard for Z accounting firm should be based on the current situation and keep pace with the times,so as to enhance the competitive advantage of Z accounting firm in the industry and lay a good foundation for the healthy and sustainable development of Z accounting firm.