基于平衡計(jì)分卡的A會計(jì)師事務(wù)所績效管理體系研究
發(fā)布時間：2019-05-29 16:15
【摘要】：隨著市場經(jīng)濟(jì)快速發(fā)展,企業(yè)規(guī)模不斷擴(kuò)大,企業(yè)經(jīng)營也逐漸多元化。企業(yè)規(guī)�；�、多元化發(fā)展要求事務(wù)所多元化、集團(tuán)化發(fā)展,以不斷提高事務(wù)所的專業(yè)研發(fā)能力、資源整合能力、信息處理能力以及專業(yè)服務(wù)領(lǐng)域開拓能力。會計(jì)師事務(wù)所既面臨激烈的外部競爭,也面對多元化經(jīng)營的內(nèi)部挑戰(zhàn)。管理者必須站在戰(zhàn)略管理的高度為會計(jì)師事務(wù)所的發(fā)展進(jìn)行總體謀劃,科學(xué)的戰(zhàn)略績效評價及管理體系是事務(wù)所成功的關(guān)鍵。同時,如何通過績效管理將不同的業(yè)務(wù)部門有機(jī)的協(xié)同在一起,確保戰(zhàn)略的有效執(zhí)行,提升事務(wù)所整體的核心競爭力和品牌價值,也是事務(wù)所戰(zhàn)略管理的重心。 卡普蘭和諾頓在20世紀(jì)提出了平衡計(jì)分卡理論,平衡計(jì)分卡集描述戰(zhàn)略、衡量戰(zhàn)略和管理戰(zhàn)略于一身,是一種能夠把組織的發(fā)展愿景、使命和戰(zhàn)略與組織和其內(nèi)部員工相結(jié)合的戰(zhàn)略管理工具。平衡計(jì)分卡能夠處理好企業(yè)戰(zhàn)略目標(biāo)和績效管理的關(guān)系,它通過四個角度將企業(yè)戰(zhàn)略目標(biāo)進(jìn)行分解,轉(zhuǎn)化為可度量的績效考核指標(biāo),使企業(yè)的活動圍繞戰(zhàn)略目標(biāo)開展,并幫助企業(yè)挖掘組織協(xié)同所產(chǎn)生的價值。 A會計(jì)師事務(wù)所是目前具有上市資格的中等規(guī)模的會計(jì)師事務(wù)所,事務(wù)所的發(fā)展面臨重大的機(jī)遇和挑戰(zhàn),推動事務(wù)所多元化、規(guī)�；l(fā)展,實(shí)現(xiàn)做大做強(qiáng)是當(dāng)前發(fā)展面臨的重大課題。本文將平衡計(jì)分卡引入會計(jì)師事務(wù)所的績效管理中,結(jié)合A會計(jì)師事務(wù)所績效管理現(xiàn)狀和問題的分析,從財務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長四個角度對戰(zhàn)略目標(biāo)進(jìn)行分解,制定會計(jì)師事務(wù)所績效管理評價指標(biāo),并編制支持部門的平衡計(jì)分卡,解決了A會計(jì)師事務(wù)所多元化、集團(tuán)化、規(guī)�；l(fā)展過程中組織與戰(zhàn)略不協(xié)調(diào)一致的問題,同時幫助A會計(jì)師事務(wù)所增強(qiáng)組織協(xié)同、創(chuàng)造企業(yè)合力,為面臨巨大機(jī)遇與挑戰(zhàn)的中國會計(jì)師事務(wù)所提供一點(diǎn)管理實(shí)踐方面的啟示。 目前已有部分將平衡計(jì)分卡用于會計(jì)師事務(wù)所績效管理的研究,但少見適用于多元化、集團(tuán)化會計(jì)師事務(wù)所,致力于增加事務(wù)所協(xié)同性的績效管理方面研究或相關(guān)文獻(xiàn),這是本文的創(chuàng)新點(diǎn),也是本文的一個難點(diǎn)。本文構(gòu)建的基于平衡計(jì)分卡的績效管理提出了戰(zhàn)略目標(biāo)、成功的主要因素(CSF)和業(yè)務(wù)評價指標(biāo)(KPI),并采用層次分析法計(jì)算了各指標(biāo)的權(quán)重。由于時間關(guān)系,沒能對實(shí)施的結(jié)果進(jìn)行具體研究,這是本文的一大遺憾,希望今后在實(shí)際工作中作進(jìn)一步實(shí)踐性、操作性的探討。
[Abstract]:With the rapid development of market economy, the scale of enterprises continues to expand, and the management of enterprises is also gradually diversified. The large-scale and diversified development of enterprises requires the diversification and collectivized development of firms in order to continuously improve the professional R & D ability, resource integration ability, information processing ability and professional service field development ability of the firm. Accounting firms are not only facing fierce external competition, but also facing the internal challenges of diversification. Managers must stand at the height of strategic management for the development of accounting firms for the overall planning, scientific strategic performance evaluation and management system is the key to the success of accounting firms. At the same time, how to organically coordinate different business departments through performance management to ensure the effective implementation of the strategy and enhance the overall core competitiveness and brand value of the firm is also the focus of the strategic management of the firm. Kaplan and Norton put forward the balanced scorecard theory in the 20th century. The balanced scorecard combines the description strategy, the measurement strategy and the management strategy, which is a vision of the development of the organization. A strategic management tool that combines mission and strategy with the organization and its internal staff. The balanced scorecard can deal with the relationship between the strategic goal and the performance management of the enterprise. It decomposes the strategic goal of the enterprise from four angles and converts it into a performance appraisal index that can be measured, so that the activities of the enterprise can be carried out around the strategic goal. And help enterprises to excavate the value of organizational cooperation. A accounting firm is a medium-scale accounting firm with listing qualification at present. The development of the accounting firm is facing great opportunities and challenges, and promoting the diversification and large-scale development of the firm. The realization of greater and stronger is an important issue facing the current development. In this paper, the balanced scorecard is introduced into the performance management of accounting firms. Combined with the analysis of the present situation and problems of performance management of A accounting firms, the strategic objectives are decomposed from four angles: finance, customer, internal process, learning and growth. The performance management evaluation index of accounting firm is formulated, and the balanced scorecard of supporting department is compiled, which solves the problem of disharmony between organization and strategy in the process of diversification, collectivization and large-scale development of A accounting firm. At the same time, it helps A accounting firm to strengthen the organization and coordination, create the joint force of enterprises, and provide some enlightenment from management practice for Chinese accounting firms facing great opportunities and challenges. At present, some balanced scorecards have been used in the research of performance management of accounting firms, but rarely suitable for diversification, collectivized accounting firms, committed to increasing the collaborative performance management of accounting firms or related literature. This is the innovation of this paper, but also a difficult point of this paper. In this paper, the performance management based on balanced scorecard puts forward the strategic objectives, the main factors of success (CSF) and business evaluation index (KPI), and the analytic hierarchy process (AHP) is used to calculate the weight of each index. Due to the time relationship, it is a great pity of this paper that the results of implementation can not be studied concretely. I hope to make a further practical and operational discussion in the practical work in the future.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F272.5
本文編號：2488051
[Abstract]:With the rapid development of market economy, the scale of enterprises continues to expand, and the management of enterprises is also gradually diversified. The large-scale and diversified development of enterprises requires the diversification and collectivized development of firms in order to continuously improve the professional R & D ability, resource integration ability, information processing ability and professional service field development ability of the firm. Accounting firms are not only facing fierce external competition, but also facing the internal challenges of diversification. Managers must stand at the height of strategic management for the development of accounting firms for the overall planning, scientific strategic performance evaluation and management system is the key to the success of accounting firms. At the same time, how to organically coordinate different business departments through performance management to ensure the effective implementation of the strategy and enhance the overall core competitiveness and brand value of the firm is also the focus of the strategic management of the firm. Kaplan and Norton put forward the balanced scorecard theory in the 20th century. The balanced scorecard combines the description strategy, the measurement strategy and the management strategy, which is a vision of the development of the organization. A strategic management tool that combines mission and strategy with the organization and its internal staff. The balanced scorecard can deal with the relationship between the strategic goal and the performance management of the enterprise. It decomposes the strategic goal of the enterprise from four angles and converts it into a performance appraisal index that can be measured, so that the activities of the enterprise can be carried out around the strategic goal. And help enterprises to excavate the value of organizational cooperation. A accounting firm is a medium-scale accounting firm with listing qualification at present. The development of the accounting firm is facing great opportunities and challenges, and promoting the diversification and large-scale development of the firm. The realization of greater and stronger is an important issue facing the current development. In this paper, the balanced scorecard is introduced into the performance management of accounting firms. Combined with the analysis of the present situation and problems of performance management of A accounting firms, the strategic objectives are decomposed from four angles: finance, customer, internal process, learning and growth. The performance management evaluation index of accounting firm is formulated, and the balanced scorecard of supporting department is compiled, which solves the problem of disharmony between organization and strategy in the process of diversification, collectivization and large-scale development of A accounting firm. At the same time, it helps A accounting firm to strengthen the organization and coordination, create the joint force of enterprises, and provide some enlightenment from management practice for Chinese accounting firms facing great opportunities and challenges. At present, some balanced scorecards have been used in the research of performance management of accounting firms, but rarely suitable for diversification, collectivized accounting firms, committed to increasing the collaborative performance management of accounting firms or related literature. This is the innovation of this paper, but also a difficult point of this paper. In this paper, the performance management based on balanced scorecard puts forward the strategic objectives, the main factors of success (CSF) and business evaluation index (KPI), and the analytic hierarchy process (AHP) is used to calculate the weight of each index. Due to the time relationship, it is a great pity of this paper that the results of implementation can not be studied concretely. I hope to make a further practical and operational discussion in the practical work in the future.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F272.5
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