1. Pay equal attention to business quantity and quality indicators.
The design of business performance evaluation indicators should follow the principle of paying equal attention to both quantitative indicators and quality indicators. For accounting firms, even a little emphasis on quality indicators is appropriate.
2. On the basis of project performance evaluation, conduct comprehensive evaluation on a regular basis.
Project performance appraisal is the focus of employee performance appraisal. The firm's quality evaluation of audit projects can be combined with grading evaluation, that is, reviewers at all levels act as reviewers, and the specific indicators of evaluation are often the issues of concern in the evaluation. The experience of many firms has proved that this can complement each other and get twice the result with half the effort. On the basis of project performance evaluation, we can make a comprehensive evaluation of the performance of individuals and professional teams (audit team and project team) on a regular basis. The performance of management usually focuses on the comprehensive evaluation on a regular basis (half a year or quarter).
3. Adhere to the principles of openness, democracy, fairness, objectivity, responsibility and timeliness.
The established assessment indicators, assessment procedures and methods should be published, and communication between the assessed and the assessed should be encouraged to avoid "black-box operation" at the assessment level. When formulating assessment indicators, we should pay attention to treating employees at all levels fairly and handling the relationship between management and employees. In the incentive mechanism, this is reflected in the differential multiple of wages at all levels. It is necessary to distinguish whether the assessment indicators are within the scope of the rights and responsibilities of the assessed, and pay attention to excluding the influence of external factors that the assessed cannot change. It is advisable to simplify the assessment indicators and procedures appropriately to master the timeliness. When determining the promotion of major positions or determining the advantages and disadvantages of major businesses, it is advisable to hire an independent third party or expert with sufficient professional ability to participate in the evaluation.
4. Handle the relationship between controllable and uncontrollable, quantitative and non-quantitative, financial and non-financial, medium-term and short-term.
According to the principle of responsibility, try to eliminate uncontrollable factors and distinguish the direct responsibility and indirect responsibility of different personnel. According to the principle of fairness, quantitative methods should be adopted as far as possible (for example, the workload can be converted into standard working hours according to the established coefficient); For the factors that are difficult to quantify, we should express them clearly in the simplest way possible. The design of assessment indicators should pay equal attention to both medium-term and short-term, so as to avoid short-term behaviors (such as neglecting professional quality) of the assessed who excessively pursue short-term interests (such as recent business income).
Two, the accounting industry to develop performance appraisal standards and indicators of the operation method
1, the assessment indicators should be as detailed as possible but not too much. It is necessary to grasp the indicators that play a key role at this stage. Generally speaking, for management, it is to assess their comprehensive ability to develop business, monitor practice and management; For ordinary employees, their professional ethics, business ability and follow-up training results should be assessed. Within this range, specific indicators should be designed according to the actual situation at this stage and revised year by year.
2. Adopt scientific methods to formulate effective evaluation criteria. Generally speaking, the evaluation criteria can be determined in the following ways: by experience, that is, according to historical records, the average criteria are obtained by statistical methods, and then the applicable criteria are determined according to the judgment of current environmental factors; Based on the industry average; Set standards according to the most effective companies or specific competitors in the local industry; Plan-based goals, such as budget.
3. Scope of evaluation indicators
(1) Management evaluation index system: total business items and net income in charge; Business projects responsible for developing and increasing net income in that year; The degree of contribution to jointly developing new business areas; Customer satisfaction of responsible business projects; Specific contributions made to improve the social reputation of the firm; Helping other partners, especially training new partners; Performance of training and consulting professionals; The workload of business supervision and review undertaken in that year; Find and solve major problems in the process of business supervision and review; Contributions made in business management (specific indicators can be formulated according to the situation in charge).
(2) Professional assessment index system: sense of responsibility and diligence (refer to business attendance); Workload completed in that year; Contributions made in assisting business development in that year (focusing on senior managers); The situation and results of participating in the follow-up training in that year; The improvement of professional skills and practical ability; Quality of completed work; Outstanding examples of professional caution and risk prevention awareness; Ability to communicate with customers (focusing on senior managers and managers); Ability to organize and manage business projects (focusing on senior managers and managers); Special or outstanding contribution or major fault; The number and effectiveness of suggestions and opinions put forward.