蔡揚宗臺灣大學：會計學研究所駱文淵2007-11-282018-06-292007-11-282018-06-292004http://ntur.lib.ntu.edu.tw//handle/246246/61784台灣會計師業正面臨史無前例的內外環境因素的衝擊與考驗，會計師事務所審計業務扮演獨立公正第三者的角色，對企業財務報表表示查核意見，但會計師事務所與一般產業一樣，面臨嚴酷的業務競爭，及成長與生存的壓力，因此，如何平衡的兼顧審計品質、社會責任，和事務所業務、獲利成長，是會計師事務所必須克服的挑戰。 平衡計分卡強調企業在財務指標以外，應尋求多面向的績效管理，發展出所謂財務、顧客、內部流程及學習成長等四大構面，強調績效管理應與策略管理緊密結合、策略必須轉化為具體行動，以及企業必須發展成為策略聚焦的組織(Strategy Focused Organization)。這樣的管理概念，應該非常適合知識型產業的會計師事務所導入應用。因此，本研究試圖以某中型會計師事務所為個案，為其建構導入平衡計分卡之完整模式，及探討平衡計分卡如何描述、衡量及管理會計師事務所之策略及績效。 根據平衡計分卡理論、應用及建立平衡計分卡的流程，將個案所蒐集的會計師產業概況以及個案會計師事務所的背景與現況等基礎資料，按部就班地為個案會計師事務所建構一套完整的平衡計分卡導入模式，包括擬定導入計畫、發展使命與願景、進行環境分析、發展策略與策略主題、發展策略目標、績效衡量指標、訂定績效衡量指標之目標值，並擬定行動方案，最後與績效考核連結。 經演繹結果，平衡計分卡確實是一套可為個案會計師事務所發展出描述、衡量與管理策略的工具。透過策略地圖來具體描述個案會計師事務所的營運策略。運用平衡計分卡四個構面的策略目標、績效指標及目標值來衡量個案會計師事務所的策略及績效。最後，個案會計師事務所將因此而建構為策略聚焦的組織，有助於持續管理策略及績效。CPAs (Certified Public Accountants) practice audit service as an independent role in expressing their professional opinion on the fairness of the company’s financial statement. CPA industry in Taiwan is facing rigorous competition and pressure from business growth due to the internal and external impacts and ordeals. How to lay equal emphasis on quality control of policies and credible responsibility, i.e. the contribution of the independent auditor to financial reporting, and business revenue and profit growth is the major challenging task for CPA firms. The balanced scorecard system emphasizes on seeking for multiple performance management to develop the four dimensions including finance, customer, internal process, and personal growth. It emphasizes the tight combination of performance management and strategic management, and translating strategy into actions. It also emphasizes that an enterprise has to be transformed into a strategy focused organization. This management concept should be properly applied to CPAs, a knowledge-based industry. Therefore, this study attempts to take one medium-sized CPA firm as a case study, aiming at constructing the integrated model of applying the balanced scorecard system into the organization and delving into the facts that how balanced scorecard describes, measures and manages CPAs’ strategy and performance. Based on the overall operational conditions collected from the CPA service and the background and status of the subject CPA firm according to balanced scorecard theory, practice, and its process, we build up a integral balanced scorecard implementation model for the CPA firm step by step, It includes constructing the implementation plan, developing mission and vision, conducting environmental analysis, building up strategy and strategic theme, developing strategic objective and performance measurement indicators, specifying the target value of performance measurement goal, and mapping out the action plan, all of which, eventually, to be linked to performance evaluation. The research results show that balanced scorecard can be applied exactly to describe, measure and manage the strategy for the CPA firm. By using the strategy maps, we can solidly describe the operation strategy of a CPA firm. By applying the strategic objective, performance indicators, and target value in the four dimensions of the balanced scorecard, we can successfully measure the strategy and the performance of a CPA firm. Last but not least, by balance scorecard implementation, the CPA firm will be built into a strategy focused organization that may help keep on managing strategy and performance.第一章、緒論 ………………………………………………… 1 第一節、 研究背景及動機 …………………………………..…… 1 第二節、 研究對象及目的 ………………………………..…… 6 第三節、論文架構 ………………………………..……………. 7 第二章、文獻探討 ………………………………..……………. 8 第一節、平衡計分卡之緣起 ………………………………..….. 8 第二節、平衡計分卡之發展與應用 …………………………… 11 第三節、平衡計分卡與其他管理工具之整合運用…………….. 22 第四節、建立平衡計分卡之流程……………………………….. 28 第三章、研究方法 ……………………………………………… 62 第一節、個案研究之探討 ………………………………..…….. 62 第二節、本研究之流程 ………………………………..……….. 65 第四章、會計師產業概況 …………………………………… 67 第一節、國際概況 ………………………………..……………. 67 第二節、國內概況 ………………………………..……………. 72 第三節、國內會計師業經營環境的改變 ……………..……….. 75 笫五章、建構個案會計師事務所之平衡計分卡 …………. 79 第一節、個案會計師事務所介紹…………………..…………… 79 第二節、擬定導入計畫……………..…………………………… 91 第三節、發展個案會計師事務所之使命與願景 …………… 97 第四節、進行環境分析 ………………………………… 101 第五節、發展策略與策略主題 ……………………………… .. 107 第六節、發展策略目標、績效衡量指標、訂定績效衡量指標 之目標值、擬定行動方案 ………………….…….....…. 114 第七節、連結績效考核 ……………………..……..….….……135 第六章、研究結論與建議 ………………………………..…140 第一節、研究結論 ………………………………..……….……140 第二節、研究限制 ………………………………..………….…146 第三節、研究建議 ………………………………..…………….147 參考文獻 ………………………………..…………………………149 一、中文部份 …………………………..…………….……149 二、英文部份 …………………………………………… …153en-US會計師事務所平衡計分卡Certified Public Accountant firmBalanced scorecardother