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Application Of Balanced Score Card In Performance Appraisal Of Higher Vocational Colleges

Posted on:2013-09-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y J WangFull Text:PDF
GTID:2249330377452305Subject:Accounting
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In recent years, higher vocational education in China is developing fast and playsan increasingly important role in higher education. As an important base to train talentwith high technology,higher vocational education plays an important role for thepromotion of economic development and social progress. Faced with the growingschool size and increasingly complex organizational structure of higher vocationalcolleges, how to conduct human resource management and promote performanceappraisal is an important issue in management for higher vocational colleges. Goodperformance appraisal system is not only able to assess the work of schools andteachers, but also can promote long-term development of higher vocational collegesby mobilizing the enthusiasm of teachers, encouraging teachers to take the initiativeto improve their performance levels and raising the level of the school’s overallperformance. Therefore, the higher vocational colleges should create their ownperformance appraisal system according to the condition of colleges to promoteperformance appraisal.This paper describes the theory of performance appraisal, including thedefinition of performance appraisal, the purpose of performance appraisal, theprinciples of performance appraisal, the procedure of performance appraisal and themeanings of performance appraisal. This paper analyzes the basic theory of theBalanced Score Card, including the development Balanced Score Card and the theoryof Balanced Score Card in the three periods from the time when it was proposedfirstly and the basic structure of the Balanced Scorecard,providing a theoreticalbasis for the application of Balanced Score Card in the performance appraisal ofhigher vocational institutions.This paper focuses on the application of Balanced Score Card in the performanceappraisal of higher vocational institutions. This paper analyzes the status of theperformance appraisal of higher vocational, finds some problems of the performanceappraisal of higher vocational, insists on that higher vocational institutions need toadopt the Balanced Score Card and at last establishes a sound performance appraisalsystem for the higher vocational colleges according to the theory of Balanced ScoreCard. Generally speaking, most of higher vocational colleges have established theirown performance appraisal system to assess the performance of schools and teachers at current. But each school’s performance appraisal system is not perfect and there aresome problems in the performance appraisal system. This paper analyzes the currentsituation the performance appraisal of higher vocational institutions from respects ofthe goal, the subject, the cycle time and the purpose of performance appraisal andfinds out the performance appraisal system. There are some problems in theperformance evaluation of higher vocational institutions: the goal of performanceappraisal of higher vocational institutions is not clear, the main subject ofperformance appraisal of higher vocational institutions is inadequate, indicators ofperformance appraisal of higher vocational institutions is not reasonable, andperformance appraisal is a short-term system. This paper analyzes the highervocational institutions need to adopt the Balanced Scorecard from the aspects of thecomprehensive development, long-term goals, strategy implementation andassessment indicators of higher vocational institutions. This paper takes WFGCCollege as an example and WFGC College needs the Balanced Scorecard to establishperformance appraisal system. This paper establishes a sound performance appraisalsystem for WFGC College. This paper proposes that higher vocational institutionsshould link the performance evaluation with the school’s strategy by building astrategic center organization and drawing a strategy map in order to establish a soundperformance appraisal system according to the strategy and objectives of the school.This paper focuses on establishing scientific and reasonable performance indexes onthe financial dimensions, the customer dimensions, internal business processdimensions and learning and growth dimensions according to the theory of BalancedScorecard and the WFGC College’s mission and strategic objectives and the presentconditions of performance appraisal of WFGC College. On the issue of determiningthe weight of index in the performance appraisal, this paper suggest that highervocational schools can use AHP to determine the performance evaluation indexweight and analyzes concepts and steps of using AHP in details. At last, this paperuses AHP to determine the index weight of the performance appraisal of WFGCCollege and establishes a sound performance appraisal system for WFGC College.Finally, this paper provides some measures of implementation of the performanceappraisal system, including protection measures of application of the performanceappraisal system, the process of implementation of performance appraisal system anduses of results of performance appraisal. The performance appraisal system of WeiFang Engineering Vocational College based on the theory of Balanced Score Card hasgreat reference value for higher vocational colleges to establish their ownperformance appraisal system.
Keywords/Search Tags:higher vocational colleges, performance appraisal system, BalancedScore Card, WFGC Vocational School
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