K会计师事务所是比较典型的国内中小型会计师事务所，事务所在发展过程 中逐步认识到现行的绩效管理办法不适应目前事务所发展的需要，迫切希望对此 进行改革，建立能适应企业当前发展战略的绩效管理办法，特别是一套能平衡企 业发展和员工个人发展的绩效考核体系。而作为战略管理工具的平衡计分卡通过 财务、客户、内部业务流程和学习与成长四个维度将企业战略目标与绩效管理联 系起来,不仅能科学的衡量企业的绩效水平,还通过在评价员工绩效水平的基础 上,建立基于企业战略的绩效评价体系。 本文正是以企业战略为出发点,结合部门职能和员工的岗位职责要求探讨如 何构建员工的绩效考核体系。这样即可以使企业发展战略通过平衡计分卡的四个 维度分解到员工，同时不会导致企业战略目标在逐步细化分解中偏离原来的轨道， 并能最大限度的让平衡计分卡四个维度的指标贴近员工的工作实际，平衡企业发 展和员工自身发展需要，充分调动员工的积极性，更好地发挥会计师事务所员工 作为企业核心竞争力的优势。 本文采用文献研究法、调查分析法、专家访谈法和层次分析法等，从绩效管 理和平衡计分卡的相关理论入手，系统的阐述了平衡计分卡作为战略管理工具的 基本内容、核心思想和指标体系。在掌握并分析K事务所绩效管理办法，特别是 绩效考核体系所存在问题的基础上，以K事务所的战略为导向，设计并组织实施 基于平衡计分卡的K事务所的员工绩效考核，结合考核实施中发现的问题，提出 了进一步的解决办法,并对比分析相应的考核成效，指出进一步优化的措施和方 向。通过这一具体案件的演示，使理论与实际紧密结合，对国内中小会计师事务 所组织实施基于平衡计分卡的绩效管理办法具有一定的参考价值。 关键词：K会计师事务所；平衡计分卡；关键绩效指标 II? ? ABSTRACT K Certified Public Accounting Firm is a typical domestic small and medium-sized accounting firm. During the development process, the firm gradually realized that the current performance management method is not suitable for the needs of the current development of the firm. It is eager to reform this and Establish a performance management approach that can adapt to the company's current development strategy, especially a set of performance appraisal system that balance business development and individual employee development. As a strategic management tool, the Balanced Scorecard links business strategy objectives to performance management through finance, customer, internal business processes and learning and growth perspective. It not only scientifically measures the performance level of the company, but also evaluates employees performance in order to establish a performance evaluation system. Taking the enterprise strategy as the starting point, combining with the departmental functions and the job responsibilities of employees, the article discusses how to build an employee performance appraisal system. In this way, the enterprise development strategy can be decomposed into employees through the four dimensions of the balanced scorecard, and at the same time, the enterprise strategic objectives will not deviate from the original track in the gradual refinement decomposition, And to maximize the balance of the scorecard four dimensions of indicators close to the actual work of employees, balance the development of the enterprise and the needs of the employees themselves, fully mobilize the enthusiasm of the employees, and give full play to the advantages of the employees as the core competitiveness of the enterprise. Using literature research method, survey analysis method, expert interview method and analytic hierarchy process, this paper systematically expounds the basic content, the core idea and indicator system of balanced scorecard as a strategic management tool. On the basis of mastering and analyzing the performance management methods of K firm, especially the problems in the performance appraisal system, then designed and organized the performance evaluation of K firm based on balanced scorecard, Combined with the problems found in the implementation of the assessment, further solutions are proposed. Through comparing and analyzing the assessment results, the article pointed out the measures and directions for further III? ? optimization. Through the demonstration of this specific case, the theory and practice are closely combined, which has certain reference value for the domestic small and medium-sized accounting firms to implement the performance management method based on balanced scorecard. Keywords: K accounting firm; Personal balance scorecard; key performance indicators IV? ? 目 录 摘要?........................................................................................................................................?I? Abstract?.....................................................................................................................................?II? 第一章 绪 论?.......................................................................................................................?1? 1.1 研究背景及研究意义?...................................................................................................?1? 1.1.1 研究背景?...............................................................................................................?1? 1.1.2 研究意义?...............................................................................................................?3? 1.2 研究文献综述?...............................................................................................................?5? 1.2.1 绩效管理、绩效考核相关研究综述?...................................................................?5? 1.2.2 平衡计分卡相关研究综述?...................................................................................?5? 1.2.3 个人平衡计分卡相关研究综述?...........................................................................?8? 1.3 课题研究内容?...............................................................................................................?9? 1.4 研究方法、思路及框架?.............................................................................................?10? 1.4.1 研究方法?.............................................................................................................?10? 1.4.2 思路及框架?.........................................................................................................?11? 1.5 研究的创新点?.............................................................................................................?12? 第二章 K会计师事务所绩效考核体系现状?......................................................................?14? 2.1 K会计师事务所概况?..................................................................................................?14? 2.1.1 K会计师事务所简介?..........................................................................................?14? 2.1.2 K事务所组织结构?..............................................................................................?14? 2.1.3 K事务所员工现状?..............................................................................................?15? 2.2 K事务所绩效考核体系现状评价?..............................................................................?16? 2.2.1 K事务所绩效考核体系现状?..............................................................................?16? 2.2.2 K事务所绩效考核体系存在的主要问题?..........................................................?17? 第三章 基于平衡计分卡构建K事务所个人绩效考核体系?.............................................?23? 3.1 K事务所选择平衡计分卡的必要性、可行性以及关键成功点?..............................?23? 3.2 体系设计的原则及思路?.............................................................................................?24? V? ? 3.2.1 设计原则?.............................................................................................................?24? 3.2.2 设计思路?.............................................................................................................?25? 3.3 确定K事务所基于平衡计分卡的个人考核体系指标?.............................................?25? 3.3.1 由上至下进行战略分解，确定个人平衡计分卡关键绩效指标?.....................?26? 3.3.2 由下至上进行讨论汇总，确定个人平衡计分卡关键绩效指标?.....................?39?