摘要
企业绩效评价问题是任何一个经济体系中的核心问题,会计师事务所作为智力密集型企业在绩效评价方面面临很多问题。本文在阐释会计师事务所绩效评价现状的基础上,提出将目前在国外广泛应用的平衡记分卡应用于会计师事务所的绩效评价,并围绕这一问题进行进一步分析和说明。
Performance evaluation is a core issue for any economic system. Accounting firms, as intelligence-intensive enterprises, will face many problems in the performance evaluation. This paper will present the view that the accounting firms should choose the Balanced Scorecard which is widely used abroad to do performance evaluation, on the basis of the interpretation of the current situation of performance evaluation of the accounting firms, and it then will conduct further analysis and description of the content.
出处
《上海金融学院学报》
2010年第4期88-92,共5页
Journal of Shanhai Finance University
基金
山东省审计厅2007-2010重点项目资助
关键词
会计师事务所
绩效评价
平衡计分卡
accounting firms
performance evaluation
balanced scorecard