本文選題：會計師事務(wù)所 + 平衡計分卡�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟社會的發(fā)展，企業(yè)都在朝著大規(guī)模的方向上壯大，這就要求會計師事務(wù)所也要朝著與之匹配的方向擴張，在我國大力提倡會計師事務(wù)所要做大做強的大背景下，我國的會計師事務(wù)所行業(yè)在這十幾年內(nèi)也發(fā)生了翻天覆地的變化，中小型所如雨后春筍般涌現(xiàn)。然而，目前我國會計師事務(wù)所的現(xiàn)狀卻差強人意，整體相比國際上的事務(wù)所，我國的規(guī)模總體偏小，業(yè)務(wù)結(jié)構(gòu)相對單一，跟不上經(jīng)濟的發(fā)展以及國內(nèi)大型、特大型企業(yè)的審計服務(wù)需求，更難以應(yīng)對國際化的競爭。推動事務(wù)所規(guī)�；l(fā)展，實現(xiàn)做大做強是當(dāng)前會計師事務(wù)所行業(yè)發(fā)展面臨的重大課題。而績效管理是會計師事務(wù)所生存發(fā)展的內(nèi)部驅(qū)動因素，是會計師事務(wù)所實現(xiàn)做大做強戰(zhàn)略的手段，而我國會計師事務(wù)所績效管理現(xiàn)狀存在諸多問題，極大阻礙了會計師事務(wù)所的快速發(fā)展。 本文的研究對象是位于湖南省的X會計師事務(wù)所，目前該所現(xiàn)有的績效管理體系處于起步階段，還有很多地方不完善，不科學(xué)，對于他們的注冊會計師不能夠做一個有效的評估與激勵，更沒有將績效問題上升到事務(wù)所的戰(zhàn)略目標(biāo)上來，實現(xiàn)人才的有效利用與激勵。在眾多績效管理工具中，平衡計分卡最初作為績效考核工具，伴隨著研究的深入逐步上升成為了戰(zhàn)略管理的有效工具。本文試圖嘗試將平衡計分卡引入到X會計師事務(wù)所的績效管理體系中，從財務(wù)、客戶、企業(yè)內(nèi)部流程、學(xué)習(xí)與成長四個維度對事務(wù)所的戰(zhàn)略進行層層分解，找出其關(guān)鍵戰(zhàn)略績效指標(biāo)，制定一套完整的績效管理指標(biāo)體系，并運用層次分析法來測算出四個維度的權(quán)重，，為管理層指明改進的方向，同時充分調(diào)動員工的競爭力和事務(wù)所的績效水平，最終使得X會計師事務(wù)所在眾多事務(wù)所中實現(xiàn)其做大做強的宏愿。
[Abstract]:With the development of economy and society, the enterprises are growing in the direction of large scale, which requires the accounting firms to expand in the direction of matching, under the background that our country strongly advocates that the accounting firms should be bigger and stronger.The accounting firm industry of our country has also undergone earth-shaking changes in the past ten years, and small and medium-sized firms have sprung up.However, the current situation of accounting firms in our country is not satisfactory. Compared with the international firms, the scale of our country is relatively small, the business structure is relatively single, and it can not keep up with the development of economy and the large scale of our country.The audit service demand of large-scale enterprises is more difficult to cope with the international competition.It is an important subject for the development of accounting firms to promote the scale development of accounting firms and to make them bigger and stronger.Performance management is the internal driving factor for the survival and development of accounting firms, and a means for accounting firms to achieve the strategy of becoming bigger and stronger. However, there are many problems in the current situation of performance management of accounting firms in China.It greatly hinders the rapid development of accounting firms.The research object of this paper is X accounting firm located in Hunan Province. At present, the existing performance management system of this institute is in its infancy, and there are still many places that are not perfect and scientific.For their CPA can not do an effective evaluation and incentive, not to mention the performance of the firm's strategic objectives to achieve the effective use of talent and incentives.Among the many performance management tools, the balanced Scorecard (BSC) was initially used as a performance appraisal tool, and with the deepening of the research, it has gradually become an effective tool for strategic management.This paper attempts to introduce the balanced Scorecard into the performance management system of X accounting firm, and decomposes the firm's strategy from four dimensions: finance, customer, internal process, learning and growth.Find out its key strategic performance indicators, formulate a complete set of performance management indicators system, and use the Analytic hierarchy process to calculate the weight of the four dimensions, and point out the direction of improvement for the management.At the same time, fully mobilize the competitiveness of employees and firm performance level, and finally make X accounting firm in many firms to achieve its great wish to be bigger and stronger.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F233

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