基于平衡计分卡的会计师事务所绩效评价问题研究

Study on the Performance Evaluation of Accounting Firm based on the Balanced Scorecard

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.