Application Of BSC In The University Budget Special Fund Performance

With the rapid development of China's colleges and universities, have been expanding, the need for large capital investment, and education funding tight supply and growing demand for funding of conflicts has become a serious problem facing the development of China's colleges and universities. With special funds accounted for the proportion of investment funds financial Universities is increasing, first, to promote the development of the university education and scientific research and other undertakings, in addition, university funding disposable number continues to increase, while the universities special fund Performance Management evaluation system put forward higher requirements. However, since the implementation of the budget performance management of colleges and universities generally late in the budget implementation process and implementation of the end, lack of targeted evaluation system, colleges and universities special fund of the Performance Management System is still in the exploratory stage, therefore, the special funds each university use process management are there urgent need to resolve the problem of low efficiency.In this paper, performance evaluation H Universities "Nine Five" project of special funds for the study, first through a lot of literature to clarify the significance of colleges and universities special fund performance evaluation and the importance of strengthening the management of special funds, the combination of theory and case studies, fully integrated the results of domestic and foreign scholars in colleges and universities special fund achieved a performance evaluation, with the new public management theory, project management theory and principal-agent theory, specific research into the various aspects of the College and the efficiency of the corresponding output. Because of the lack of performance evaluation mechanism for special funds to universities, unprofessional assessment methods, assessment information including the incomplete implementation of difficulty and other issues, the use of the Balanced Scorecard and the combination of input-output model, the College special funds performance evaluation system. And for H Universities "Nine Five" special funds to implement the project empirical analysis, and draws conclusions and audit opinion analysis, to provide a guarantee for the technical aspects of the special funds reasonable and effective assessment and Universities. Balanced Scorecard for H Universities "Nine Five" special funds project performance assessment studies, to improve the efficiency of special funds, and to provide a reference for other universities.