【作者】 张蕾；

【导师】 陈爽英；

【作者基本信息】 电子科技大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 随着中国会计师事务所行业的迅速发展,这类知识型企业之间的竞争已聚焦在人力资本这个重要的企业资源要素上。PS是国际四大会计师事务所之一,PS中心是PS的交付运营中心,承载着中国大陆和香港地区的基础财会审计类工作。随着PS中心人员规模的增长,管理难度也逐步上升,部分员工的工作绩效不理想、缺乏稳定的人才队伍等问题逐步凸显。如何通过改进绩效考核体系,提升人力资源管理和交付中心运营管理值得深入研究。本文以PS中心审计业务人员的绩效考核改进为主要研究对象,以关键绩效指标理论和平衡计分卡理论为文章的理论基石,通过文献分析法、访谈法、问卷调查法,从绩效考核的指标设定、评价标准、沟通反馈、结果应用四个维度,展开对PS中心审计业务人员绩效考核的现状调查分析。调研结果表明,现行的绩效考核体系分别面临以下四个问题:绩效考核指标设置的不合理、绩效考核评估标准的不足、与绩效考核过程中沟通反馈的不到位、对绩效考核成果的运用方法单一。基于上述问题,本文给出了绩效考核的主要改进意见:首先,针对公司发展状况和与战略发展目标,提出了与之相符的公司绩效考核指标体系;第二,根据业绩、能力、行为和态度多维度的指标体系设定绩效考核评估准则;第三,进行及时有效的绩效沟通和绩效结果反馈;第四,综合薪酬调整、职级晋升、培训和职业生涯发展多方面来加强绩效考核的应用;最后加强企业文化、培训管理、监督约束机制的建设作为保障措施。通过绩效考核改进的研究得出以下结论:一方面,科学合理的绩效考核能激发员工的内驱力,有效地提高整体工作效能;另一方面,恰当激励的绩效考核能稳定内部人才队伍和吸纳外部更多的优秀人才,保持交付中心的市场竞争力,绩效考核的成效起着关键性作用。更多还原

【Abstract】 With the fast growth of China’s accounting firm industry,the competition among such knowledge-based enterprises has focused on human capital,which is a key element of enterprise resources.PS is one of the four major international accounting firms and PS Center is the delivery and operation center of PS,carrying the basic accounting audit work in the mainland and Hong Kong.With the growth of PS center staff size,management difficulties are gradually rising,some employees work performance is not ideal,the lack of a stable talent team these problems gradually highlighted.How to improve human resources management and delivery center operation management by improving the performance appraisal system is worth further study.This thesis targets on improve the performance appraisal of the personnel of the audit business as the study objective,which is based on the key performance index and balanced scorecard theory.This thesis investigates and analyzes the status of performance appraisal of audit staff in PS center from four dimensions: performance appraisal index setting,evaluation standard,communication feedback and result application by literature analysis,interview,and questionnaire.The results show that the current performance appraisal system is faced with the following four major problems: unreasonable setting of performance appraisal indicators,inadequate performance appraisal standards,inadequate communication,and feedback with the process of performance appraisal,and single application of performance appraisal results.Based on the problems mentioned above,this paper puts forward the main suggestions for improvement of performance appraisal: firstly,it puts forward a company performance appraisal indicator system in line with the company’s development situation and strategic development objectives;secondly,it sets up performance appraisal criteria according to the multi-dimensional indicator system of performance,ability and behavior;thirdly,it carries out timely and effective performance communication and feedback of performance results;fourthly,it strengthens the application of performance appraisal by integrating salary adjustment,promotion,training and career development;lastly,it strengthens the construction of corporate culture,training management,supervision and restraint mechanism as a guarantee measure.Through the research on performance appraisal improvement,we came out the conclusions as below: on the one hand,scientific and reasonable performance appraisals can stimulate the internal drive of employees and effectively improve the overall work efficiency;on the other hand,properly motivated performance appraisals can stabilize the internal talent team and attract more external excellent talent,maintaining the market competitiveness of the delivery center,and the effectiveness of performance appraisal play a key role.更多还原