高校会计人员绩效评价系统研究与实现
本站原创 论文中文摘要：绩效已成为包括会计人员在内的所有高校教职员工人力资源管理的基础和核心问题。但是,毋庸置疑的是,高校会计人员的绩效评价是一个众人皆知重要、又人人有意见、且多年改革难见成效的老问题和大问题,也是事业单位人力资源管理改革特别是绩效管理改革的缩影。会计人员的绩效评价工作同高校其他专业技术人员的绩效评价一样存在的这些问题,成为影响其工作积极性、工作满意度、工作绩效的重要因素,本研究的缘起正是基于这些实际问题,力图在已有研究和实践的基础上,通过自己的创新性研究,优化和完善其绩效评价系统,解决这些问题。本研究旨在通过分析我国高校会计人员绩效评价的现状,总结其存在的主要问题,并找寻产生这些问题的基本原因,进而建立和完善我国高校会计人员绩效评价系统,优化绩效评价流程。首先,界定了高校会计人员的绩效,并提出该绩效应突出两层含义:会计人员的工作结果及其该工作结果的行为、表现及素质等。其次,分析了高校会计人员绩效评价存在的主要问题是:绩效评价的目的性不明确、评价指标难以量化、绩效评价体系没有充分考虑环境因素的影响、绩效评价缺乏有效的沟通等。产生这些问题的主要原因来自理论、实践与体制三个层面。第三,提出了高校会计人员绩效评价系统设计应坚持反映高校会计人员的工作特性,对高校会计人员的绩效指导性,高校会计人员的可认同、可接受性,较高的效度与信度等基本原则。第四,分析了高校会计人员绩效评价系统设计应注意的两大问题。一方面,高校会计人员绩效评价系统的设计需把握住有五个关键,即构建有效的绩效评价指标体系,建立透明的绩效评价方案,有力地执行绩效评价方案,对评价者进行一定的激励,重视绩效反馈,采用合适的激励措施;另一方面,高校会计人员绩效评价系统设计需要相关制度建设的支撑,包括绩效评价制度化、激励机制完善以及组织文化制度建设等。第五,分析了高校会计人员绩效评价系统包括绩效评价的目标、绩效评价的对象、绩效评价的主体、绩效评价的指标及指标体系、绩效评价的方法等五个要素,并分别对模糊数学综合评判法、加权综合评价法、成对比较评价法、雷达图分析评价法进行了运算举例。最后,对会计人员的绩效评价进行了计算过程的程序设计与实现
Abstract（英文摘要）： When managing human resources in universities, including the university accountants, performance evaluation has been a foundation and core issue. However, performance evaluation for university accountants is an old but great problem that everyone considers it important but everyone has his own view, and problem that no significant results has achieved after years of reformation. This is the epitome of human resources management reform in public institutions, especially performance and management reform. The problems exist in university professional and technical personnel performance evaluation, as well as in university accountants performance evaluation, effect greatly the job motivation, job satiaction, and job performance of the staff. Based on these practical problems and research and practice he been, this paper aims to develop innovative research to optimize and improve the performance evaluation system, so as to solve problems mentioned above.This thesis aims to analysises the status of university accountants performance evaluation in China, concludes its main issues, seeks for the underlying causes of these issues, and then establishes and improves the university accountants performance evaluation system in our country, and optimizes the performance evaluation process.Firstly, the conception of university accountants performance is proposed, in which two meanings should be stressed: the results of the accountants’work and the behior,performance and quality of the results.Secondly, the main issues exist in university accountants performance evaluation are analysises, they are:the target is not clear, the evaluation index is hard to quantify, the environmental factor is not fully considered, the effective communication of performance evaluation is lacked. It is problems from theoretical level,practical level and institutional level that caused these main issues.Thirdly, this thesis proposes that the optimizing design of university accountants performance evaluation system should adhere to the basic principles, that is reflect the job characteristics of university accountants,guide the performance of university accountants, make the university accountants identify with it and accept it, has high validity and reliability.Fourthly, this thesis analysises five elements of university accountants performance evaluation system: the target of performance evaluation, the object of performance evaluation, the subject of performance evaluation,the index and indicators system of performance evaluation, the methods of performance evaluation. Fifthly, establishes the method of fuzzy comprehensive evaluation for the evaluation of university accountants performance.Finally, designs a computer program for university accountants performance evaluation. On one hand, university accountants performance evaluation should grasp five keys, that is built effective evaluation indicator system, built lucid performance evaluation program,execute the performance evaluation program powerfully, stimulate the evaluators to some extent, pay attention to the performance feedback, use suitable incentive measures; on the other hand, the optimizing of university accountants performance evaluation system needs the support of relative system building, which consists of institutionalization of performance evaluation, perfection of encouragement mechani, and the building of organizational culture.
论文关键词： 会计；绩效评价；绩效管理；高校；
Key words（英文摘要）： accountant；performance evaluation；performance management；university；
Abstract（英文摘要）： When managing human resources in universities, including the university accountants, performance evaluation has been a foundation and core issue. However, performance evaluation for university accountants is an old but great problem that everyone considers it important but everyone has his own view, and problem that no significant results has achieved after years of reformation. This is the epitome of human resources management reform in public institutions, especially performance and management reform. The problems exist in university professional and technical personnel performance evaluation, as well as in university accountants performance evaluation, effect greatly the job motivation, job satiaction, and job performance of the staff. Based on these practical problems and research and practice he been, this paper aims to develop innovative research to optimize and improve the performance evaluation system, so as to solve problems mentioned above.This thesis aims to analysises the status of university accountants performance evaluation in China, concludes its main issues, seeks for the underlying causes of these issues, and then establishes and improves the university accountants performance evaluation system in our country, and optimizes the performance evaluation process.Firstly, the conception of university accountants performance is proposed, in which two meanings should be stressed: the results of the accountants’work and the behior,performance and quality of the results.Secondly, the main issues exist in university accountants performance evaluation are analysises, they are:the target is not clear, the evaluation index is hard to quantify, the environmental factor is not fully considered, the effective communication of performance evaluation is lacked. It is problems from theoretical level,practical level and institutional level that caused these main issues.Thirdly, this thesis proposes that the optimizing design of university accountants performance evaluation system should adhere to the basic principles, that is reflect the job characteristics of university accountants,guide the performance of university accountants, make the university accountants identify with it and accept it, has high validity and reliability.Fourthly, this thesis analysises five elements of university accountants performance evaluation system: the target of performance evaluation, the object of performance evaluation, the subject of performance evaluation,the index and indicators system of performance evaluation, the methods of performance evaluation. Fifthly, establishes the method of fuzzy comprehensive evaluation for the evaluation of university accountants performance.Finally, designs a computer program for university accountants performance evaluation. On one hand, university accountants performance evaluation should grasp five keys, that is built effective evaluation indicator system, built lucid performance evaluation program,execute the performance evaluation program powerfully, stimulate the evaluators to some extent, pay attention to the performance feedback, use suitable incentive measures; on the other hand, the optimizing of university accountants performance evaluation system needs the support of relative system building, which consists of institutionalization of performance evaluation, perfection of encouragement mechani, and the building of organizational culture.
论文关键词： 会计；绩效评价；绩效管理；高校；
Key words（英文摘要）： accountant；performance evaluation；performance management；university；