-I- 摘要 论文将平衡计分卡的理论应用于吉源会计师事务所的实践，针对吉源会计师事 务所自身存在的问题和特质量身定制一套基于平衡计分卡的绩效评价指标体系，并 立足当前服务环境、服务对象、服务需求的新变化，大胆创新采用一些非财务性指 标，拓展了基于平衡计分卡的绩效评价指标新边界。 首先，阐述了本文的研究背景和研究意义，并在国内外研究现状综述的基础上， 对平衡计分卡、绩效评价的相关理论和概念进行了较为深入阐述。 其次，详细地介绍了吉源会计师事务所现行绩效评价体系，对存在的缺陷和原 因进行了全面的分析，提出运用平衡计分卡重塑绩效评价体系的必要性和可行性。 再次，立足自身战略要求与内部资源，在平衡计分卡框架下设计制定了该事务 所的绩效评价指标体系，并运用层次分析法确定了各层级指标的权重； 最后，在分析吉源会计师事务所未来实施基于平衡计分卡的绩效评价体系过程 中可能遇到的诸多问题的基础上，提出吉源会计师事务所实施该评价体系的必要保 障措施。 论文的研究成果对类似于吉源会计师事务所发展现状的中小型会计师事务所提 供了有益参考。 关键词：绩效评价；平衡计分卡；吉源会计师事务所 燕山大学工商管理硕士学位论文 -II- Abstract Atpresent,thestateactivelypromotesthestructuralreformofthesupplysideand deeplyimplementstheinnovation-drivendevelopmentstrategy,aimingatachieving high-qualitydevelopmentinChina'seconomictransformationandupgrading,and constantlymeetingtheupgradingofconsumptionanddemand.Inthenewstageof development,JiyuanAccountingFirmneedstokeepabreastoftherequirementsofthe times,keepabreastofmarketchanges,acceleratetheupgradingofcustomerservice standards,continuetotrainfirst-classstaff,constantlyadjustbusinessbehaviorand managementmode,andfullyadapttothedevelopmenttrendoftransformationand upgrading.StartingfromtheshortcomingsofJiyuanAccountingFirm'sperformance evaluationsystem,thispapercarefullyexaminesthefuturedevelopmentrequirementsof themarketandindustry,comprehensivelyevaluatestheopportunitiesandchallenges broughtbythechangesinserviceenvironment,serviceobjectsandserviceneeds, re-establishesthestrategicobjectivesofJiyuanAccountingFirm,andconstructsan effectiveperformanceevaluationsystemgap.Throughthenewstrategyof communicationandmanagement,thetheoryandpracticeofbalancedscorecardwillbe introducedintotheperformanceevaluationofJiyuanAccountingFirm,whichwill improvetheperformanceevaluationlevelofJiyuanAccountingFirm,strengthenstrategic communication,promotestrategicimplementation,cultivatestrategiccapabilities, activelyadapttochangingmarketdemandandachievesustainabledevelopment.Strategic objectivesareofgreatsignificance. Firstly,onthebasisofreviewingtheresearchstatusoftheBalancedScorecardat homeandabroad,therelatedtheoriesofthebalancedscorecardarereviewed andelaboratedindepth.Secondly,thestatusquoofthecurrentperformanceevaluation systemofJiyuanAccountingFirmisintroducedindetail,andtheexistingdefectsare analyzedandevaluatedcomprehensively.In-depthanalysisandcarefulsummaryofthe problem,tofindtherootcausesoftheproblem,putforwardtheuseoftheBalanced Scorecardtorebuildtheperformanceevaluationsystem,sothatitcanplayanimportant Abstract -III- roleinimprovingtheinternalgovernanceofJiyuanAccountingFirm;Thirdly,basedon itsownstrategicrequirementsandinternalresources,theInstitutewasdesignedand formulatedundertheframeworkofthebalancedscorecard.Finally,itpointsoutthe possibledifferencesandproblemsintheimplementationofJiyuanInstitute'sperformance evaluationsystembasedonthebalancedscorecard,andthenputsforwardthenecessary safeguardsforJiyuanAccountingFirmtoimplementtheevaluationsystem. Keywords:PerformanceEvaluation;BalancedScorecard;JiyuanAccountingFirm 燕山大学工商管理硕士学位论文 -IV- 目录 摘要...................................................................................................................................I ABSTRACT.........................................................................................................................II 第1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..................................................................................................2 1.2国内外研究现状...................................................................................................3 1.2.1国外研究现状..........................................................................................3 1.2.2国内研究现状..........................................................................................5 1.2.3国内外研究现状述评..............................................................................8 1.3研究内容和研究方法..........................................................................................8 1.3.1研究内容..................................................................................................8 1.3.2研究方法..................................................................................................8 第2章概念界定和理论基础..........................................................................................10 2.1绩效评价............................................................................................................10 2.1.1绩效评价概念........................................................................................10 2.1.2绩效评价方法........................................................................................10 2.2平衡记分卡........................................................................................................12 2.2.1平衡计分卡基本框架............................................................................12 2.2.2平衡计分卡运行机制............................................................................14 2.3本章小结............................................................................................................15 第3章吉源会计师事务所绩效评价体系现状分析......................................................16 3.1吉源会计师事务所基本情况............................................................................16 3.2吉源会计师事务所现行绩效评价体系............................................................16 3.2.1现行绩效评价指标体系概况................................................................17 3.2.2现行绩效评价体系实施过程................................................................19 3.2.3现行绩效评价结果的运用....................................................................21 目录 -V- 3.3吉源会计师事务所现行绩效评价体系存在的问题.........................................22 3.3.1缺乏战略对接........................................................................................22 3.3.2评价指标过度财务化............................................................................22 3.3.3客户导向不足........................................................................................22 3.3.4忽视关键内部业务流程........................................................................23 3.3.5缺少反馈与学习机制............................................................................23 3.3.6缺乏对可持续发展能力的评价............................................................23 3.4本章小结............................................................................................................24 第4章基于平衡计分卡的吉源会计师事务所绩效评价体系设计..............................25 4.1吉源会计师事务所应用平衡计分卡的必要性与可行性................................25 4.1.1应用平衡计分卡的必要性....................................................................25 4.1.2应用平衡计分卡的可行性....................................................................28 4.2吉源会计师事务所的战略定位.........................................................................29 4.2.1SWOT模型下的战略分析.......................................................................29 4.2.2吉源会计师事务所的战略定位及战略转化.................................