全面质量管理（TQM）的实施能够促进企业绩效提升。本文根据中国质量奖标准，确定了会计师事务所TQM六要素，通过建立会计师事务所TQM与绩效关系的系统动力学（SD）模型，仿真模拟会计师事务所TQM各要素对其绩效的影响。仿真结果表明：会计师事务所当前的TQM水平与其绩效正相关；TQM的实施效果具有一定的滞后性，在短期内对绩效的促进作用不明显；在TQM六要素中，对会计师事务所绩效影响较显著的是“领导能力”、“战略规划”、“信息分析”和“人力资源管理”。

The implementation of total quality management (TQM) can promote business performance. According to the standard of China Quality Award, this paper identifies the six elements of Total Quality Management (TQM) in CPA firms. By establishing the system dynamics (SD) model of relationship between TQM and performance of CPA firms, the influences of TQM elements on the firm performance are simulated. The simulation results show that: The simulation results show that: the current TQM level of CPA firm is positively related to its performance; the implementation effect of TQM is lagging behind and the promotion effect on performance is not obvious in the short term; among the six elements of TQM, "leadership", "strategic planning", "information analysis" and "human resource management" have more significant impacts on a CPA firm performance.