【摘要】：注冊(cè)會(huì)計(jì)師行業(yè)作為一個(gè)專業(yè)性很強(qiáng)的服務(wù)性行業(yè),會(huì)計(jì)師事務(wù)所尤其是中小會(huì)計(jì)師事務(wù)所要實(shí)現(xiàn)做大做強(qiáng)的戰(zhàn)略發(fā)展目標(biāo),那么擁有綜合素質(zhì)高、專業(yè)能力強(qiáng)的注冊(cè)會(huì)計(jì)師人才是關(guān)鍵。我國(guó)中小會(huì)計(jì)師事務(wù)所現(xiàn)如今面臨的自身問題中,最亟需解決的是人才流失問題。本文采用理論與實(shí)證研究相結(jié)合的方法,對(duì)A會(huì)計(jì)師事務(wù)所審計(jì)人員績(jī)效考核體系進(jìn)行了相關(guān)研究。論文首先在查閱國(guó)內(nèi)外大量文獻(xiàn)著作的基礎(chǔ)上,對(duì)績(jī)效及績(jī)效考核的基本概念進(jìn)行了界定,并對(duì)常用的績(jī)效考核方法進(jìn)行了整理,對(duì)績(jī)效考核問題有了比較深刻的認(rèn)識(shí);其次,在對(duì)績(jī)效考核理論梳理的基礎(chǔ)上,對(duì)A會(huì)計(jì)師事務(wù)所審計(jì)人員的績(jī)效考核現(xiàn)狀進(jìn)行分析,主要圍繞現(xiàn)有績(jī)效考核的內(nèi)容與程序進(jìn)行,結(jié)果發(fā)現(xiàn)在現(xiàn)有績(jī)效考核體系中仍存在不少問題,如績(jī)效考核指標(biāo)未量化、績(jī)效考核周期不合理、缺少監(jiān)督和反饋機(jī)制等;接著針對(duì)現(xiàn)有問題,對(duì)A會(huì)計(jì)師事務(wù)所審計(jì)人員績(jī)效考核體系進(jìn)行了改進(jìn),并對(duì)績(jī)效考核的結(jié)果加以合理應(yīng)用;最后,為保證A會(huì)計(jì)師事務(wù)所審計(jì)人員績(jī)效考核體系的順利實(shí)施,提出了相應(yīng)的完善措施,如明確崗位工作職責(zé)、完善績(jī)效考核制度、根據(jù)事務(wù)所特點(diǎn)實(shí)施績(jī)效評(píng)估等。本研究希望在對(duì)A會(huì)計(jì)師事務(wù)所審計(jì)人員績(jī)效考核現(xiàn)狀進(jìn)行分析,在對(duì)具體考核體系進(jìn)行研究的基礎(chǔ)上,進(jìn)一步完善其審計(jì)人的配置,提升會(huì)計(jì)師事務(wù)所服務(wù)的質(zhì)量,改善事務(wù)所績(jī)效管理的混亂現(xiàn)狀,促進(jìn)事務(wù)所整體協(xié)調(diào)發(fā)展。同時(shí)希望本研究成果對(duì)同類事務(wù)所的審計(jì)人員績(jī)效考核起到一定的借鑒作用。
[Abstract]:As a highly professional service industry, CPA firms, especially small and medium-sized accounting firms, have a high comprehensive quality in order to achieve the strategic development goal of becoming bigger and stronger. Certified public accountant with strong professional ability is the key. Among the problems faced by small and medium-sized accounting firms in China, the most urgent problem is brain drain. In this paper, the performance appraisal system of auditors in A accounting firm is studied by combining theoretical and empirical research. Firstly, on the basis of consulting a large number of literature at home and abroad, the paper defines the basic concepts of performance and performance appraisal, and collates the common methods of performance appraisal, and has a deeper understanding of performance appraisal. Secondly, on the basis of combing the theory of performance appraisal, this paper analyzes the current situation of the performance appraisal of auditors of A accounting firm, mainly focusing on the content and procedure of the existing performance appraisal. The results show that there are still many problems in the existing performance appraisal system, such as the performance appraisal index is not quantified, the performance appraisal cycle is unreasonable, the lack of supervision and feedback mechanism, and so on; Then, aiming at the existing problems, the performance appraisal system of auditors in A accounting firm is improved, and the results of performance appraisal are applied rationally. Finally, in order to ensure the smooth implementation of the performance appraisal system of the auditors of accounting firm A, the paper puts forward the corresponding improvement measures, such as clarifying the job duties, perfecting the performance appraisal system, and implementing the performance evaluation according to the characteristics of the firm. The purpose of this study is to analyze the current situation of the performance appraisal of auditors of A accounting firm, to further improve the allocation of auditors and to improve the quality of the service of accounting firms on the basis of the study of the specific appraisal system. Improve the chaotic situation of firm performance management, promote the overall coordinated development of the firm. At the same time, I hope the results of this study can be used for reference by auditors of similar firms.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F233

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本文編號(hào)：2406140