The Study Of University Comprehensive Budget Management Performance Evaluation Based On BSC And KPI

Under the conditions of market economy in China, with the education reform and development of the university of finance, the macro environment has changed very greatly, accounting, and accounting data also increasingly complex increasingly rich. In order to make full use of the existing financial and accounting data, comprehensive and systematic analysis of higher school of financial resources allocation, grasp the overall strength, financial analysis and comparison of running a school, check and monitor the school benefit of financial risk, it is necessary to set up a set of college comprehensive budget management performance evaluation system. This paper firstly analyzes the comprehensive budget management in colleges and universities of basic content and the necessity of implementing performance evaluation, and then based on the essence of KPI and BSC established a set of suitable for college of overall budget management performance index system, using AHP and comprehensive economic index method for the comprehensive evaluation. According to the balanced scorecard, the basic theories and methods for college comprehensive budget management characteristic and actual key performance indicator system for improving the comprehensive budget management in colleges and universities, and improve the level of performance management in colleges and universities core competence has certain directive significance.