摘要
I
论文题目：A会计师事务所审计人员绩效考核体系研究
学科名称：工商管理
学员姓名：张莎莎 学员签名：
指导教师：熊国强 教授 导师签名：
摘要
注册会计师行业作为一个专业性很强的服务性行业，会计师事务所尤其是中小会计师
事务所要实现做大做强的战略发展目标，那么拥有综合素质高、专业能力强的注册会计师
人才是关键。我国中小会计师事务所现如今面临的自身问题中，最亟需解决的是人才流失
问题

本文采用理论与实证研究相结合的方法，对A会计师事务所审计人员绩效考核体系
进行了相关研究。论文首先在查阅国内外大量文献著作的基础上，对绩效及绩效考核的基
本概念进行了界定，并对常用的绩效考核方法进行了整理，对绩效考核问题有了比较深刻
的认识；其次，在对绩效考核理论梳理的基础上，对A会计师事务所审计人员的绩效考
核现状进行分析，主要围绕现有绩效考核的内容与程序进行，结果发现在现有绩效考核体
系中仍存在不少问题，如绩效考核指标未量化、绩效考核周期不合理、缺少监督和反馈机
制等；接着针对现有问题，对A会计师事务所审计人员绩效考核体系进行了改进 ，并对
绩效考核的结果加以合理应用；最后，为保证A会计师事务所审计人员绩效考核体系的
顺利实施，提出了相应的完善措施，如明确岗位工作职责、完善绩效考核制度、根据事务
所特点实施绩效评估等

本研究希望在对A会计师事务所审计人员绩效考核现状进行分析，在对具体考核体
系进行研究的基础上，进一步完善其审计人的配置，提升会计师事务所服务的质量，改善
事务所绩效管理的混乱现状，促进事务所整体协调发展。同时希望本研究成果对同类事务
所的审计人员绩效考核起到一定的借鉴作用

【关 键 词】会计师事务所；审计人员；绩效考核；指标
【论文类型】应用研究
Abstract
II
Title: A certified public accountants audit personnel performance
evaluation system research
Major：Master of Business Administration
Name：Zhang Shasha Signature:
Supervisor：Prof. Xiong Guoqiang Signature:
Abstract
Certified public accountants industry as a very professional service industry, accounting
firms, especially small and medium-sized accounting firm to achieve strategic development
goals, doing so with high comprehensive quality, professional ability strong talent certified
public accountants is the key. Our country small and medium-sized accounting firms are now
facing their own problems; the most urgent need is the brain drain problem.
This article adopts the method of combination of theory and empirical research, to A
certified public accountants audit personnel performance evaluation system for related research.
Paper, first of all, on the basis of a large number of literature at home and abroad, on the basic
concept of performance and performance appraisal is defined, and the performance evaluation
of commonly used methods, have a more profound understanding of the problems of
performance appraisal; Secondly, in the review, on the basis of the theory of performance
appraisal in the performance appraisal of certified public accountants audit A present situation
analysis, mainly around the existing performance appraisal content and procedures, the results
found that there are still many problems in the existing performance appraisal system, such as
performance appraisal index quantification, performance appraisal cycle is not reasonable, the
lack of supervision and feedback mechanism, etc.; Then according to the existing problem, to A
certified public accountants audit personnel performance appraisal system is improved, and the
results of performance appraisal to reasonable application; Finally, in order to ensure A smooth
implementation of the certified public accountants audit staff performance appraisal system,
and proposes the corresponding perfect measures, such as clear post responsibilities, perfect
performance appraisal system, based on the characteristics of firm implementation of
performance evaluation, etc.
The aim of this study is on A certified public accountants audit, analyzing the present
situation and problems of performance appraisal in the study of specific assessment system, on
the basis of further perfecting the audit configuration, improve the quality of certified public
accountants services, the chaos of the situation to improve firm performance management,
西安理工大学工商管理硕士学位论文
III
promote the firm's overall coordination. And hope the research results of the same firm auditing
personnel performance appraisal play a certain reference function.
【Key Words】Public Accounting Firm; The Auditor; Performance Appraisal; Indicators
【The Paper Type】Applied Research
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