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论文编号：	2286
作者编号：	2220080632
上传时间：	2010/6/7 21:49:54
中文题目：	平衡计分卡在会计师事务所应用的案例研究
英文题目：	Application of Balanced Scorecard in the Case of Certified Public Accountant Firms
指导老师：	周宝源
中文关键字：	平衡计分卡,会计师事务所,战略管理,业绩评价
英文关键字：	Balanced Scorecard,Certified Public Accountant Firms,Strategic Management,Performance Appraisal
中文摘要：	摘要 在激烈的市场竞争环境下，会计师事务所和一般企业一样，同样面临着前所未有的机遇和挑战。会计师事务所的内部管理是外部发展的基石，业绩评价是各项管理活动的基础，因此，会计师事务所如何实施有效的业绩评价已经成为提升其核心竞争力，实现发展战略的关键。会计师事务所通过引入平衡计分卡这种先进的管理工具有效地实施业绩评价，平衡兼顾社会责任、业务获利、审计质量和员工成长等方面，提高会计师事务所的管理水平、竞争能力和收益能力，从而保证会计师事务所长期、健康和稳步发展。 本文基于平衡计分卡理论，以A会计师事务所为案例背景，进行了大量资料分析和研究工作。首先在对会计师事务所行业特点、业务特点和业绩评价特点进行深入分析的基础之上，阐述A会计师事务所应用平衡计分卡的必要性；其次运用SWOT分析法，对A会计师事务所面临的机会和威胁，以及其在竞争中具有的优势和劣势进行了深入论述，重新明确A会计师事务所的使命、愿景和战略定位；最后通过平衡计分卡的财务、客户、内部流程、学习与成长四个维度，将A会计师事务所的战略目标转化为一套系统的业绩评价指标体系，并对影响平衡计分卡成功实施的关键因素进行分析。 本文主要采用规范研究和案例分析结合的方法，初步构建出一套有效的具有会计师事务所行业特色的业绩评价体系，完成了会计师事务所实施平衡计分卡的初步构想，同时也为会计师事务所实现战略管理目标提供了新思路。 关键词：平衡计分卡 会计师事务所 战略管理 业绩评价
英文摘要：	Abstract Like other industries, under the fierce market competition, CPA (Certified Public Accountant) firms experience the challenge and opportunities which they never had before. For CPA firms, the internal management is the footstone for the firms’ growth; the performance appraises is the base of internal management activities. How to implement the efficient evaluation on CPA firm’s achievement becomes the key factor of enhancing the competence of competition and achieving the strategic development. CPA firms introduce the Balanced Scorecard, one of the advanced management tools, to implement several goals,such as performance appraises,community responsibilities, profit, quality of work and employees personal development, etc. In addition, the management skills and competences of being competitive and making profit are enhanced. Therefore, CPA firms have a healthy and stable growth in a long run. This article takes the CPA firm A as the example to analyze and research basing on the Balanced Scorecard theory. First, through deeply analyzing the traits of accounting industry, business, performance appraises, this article expatiates the necessity of implementing the Balanced Scorecard. Second, by using SWOT analytical method, this article address the strength, weakness, opportunities and threats of the CPA firm A confronted with and also definitize the firm’s assignment, desire and strategy. The last, from four factors of the Balanced Scorecard, finance, clients, internal flow, learning and growth, this article transfers the strategy of the CPA firm A into a systemic outstanding achievement guideline system and analyzes the problems worthy of being emphasized in the process of application. This article adopts criteria research and case study methods to build up the performance appraises system which fits to accounting industry. In additional to completing the Balanced Scorecard implementation, this article provides the new thoughts to CPA firms on achieving strategic goals. Key Words：Balanced Scorecard Certified Public Accountant Firms Strategic Management Performance Appraisal
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