Research On Performace Evaluation System Of DL Accounting Firms Based On Balanced Scorecard

Due to the continuous development of society and economy,companies are gradually embarking on a large-scale development path,which creates a good space for the development of accounting firms.Our country is also vigorously supporting the expansion of scale and business development of accounting firms,especially in the past decade,the development of the accounting affairs industry has been very rapid,and accounting firms of all sizes are becoming more common.However,compared with international,the development of the domestic accountant affairs industry presents many deficiencies,such as most firms are small in scale and low in comprehensive capacity,and one of the important internal factors driving the development of accounting firms is to have a reasonable performance evaluation system.This article takes DL Certified Public Accountants as an example to analyze its existing performance evaluation system and the problems in the system.It is found that the firm has not formed a perfect incentive and evaluation mechanism,and has not been given performance in the firm’s development strategy.The problem is paid enough attention.There are various tools for performance evaluation.Among them,the balanced scorecard was initially used to evaluate and assess the performance of employees,and then gradually played a role in strategic management.Therefore,this article introduces a balanced scorecard as a performance evaluation tool in the performance evaluation system of DL Certified Public Accountants.It decomposes its strategy from four dimensions:financial dimension,customer dimension,internal process dimension,and learning and growth.Set up key performance evaluation indicators for each dimension,establish a comprehensive and complete performance evaluation indicator system,and analyze the weighting of each key performance indicator in these four dimensions through an analytic hierarchy process to establish a business that can be applied to DL accountant affairs The company’s performance evaluation system,and apply this performance evaluation system to DL Certified Public Accountants for performance evaluation,which can confirm its feasibility and summarize the measures to improve the evaluation system in the future.Through the construction of the performance evaluation system of DL Certified Public Accountants,it aims to optimize its performance evaluation system,so that the management of the firm can find and solve problems in a more timely manner,enhance market competitiveness,and enable it to work in many firms Among them stand out.In addition,this performance evaluation system can be used for reference by other firms so that domestic firms can try to build a reasonable and efficient performance evaluation system.