Introducing Balanced Scorecard Into Vocational College Comprehensive Budget Management

Nowaways,Theory and method of comprehensive budget management has been widely applied to management practice of enterprises and institutions units in China and abroad.Most enterprises and institutions units takes comprehensive budget management as the important management tool of day-to-day management,and it also has a positive impact on the rapid development of enterprises and institutions units.Comprehensive budget management which is regarded as an important performance management is constantly applied to college management.However,most budget management colleges only focus on single financial index,and are difficult to realize the development strategy,also limit objective evaluation of performance management,which lead to the function of comprehensive budget management can not give full play.In order to make up the shortages,perfect the comprehensive budget management system.This paper puts forward to balanced scorecard into vocational college comprehensive budget management,which is of positive significant to perform the functions of comprehensive budget management and realizing the college development strategy.This paper takes Gansu Institute of Mechanical&Electrical Engineering as an example,states the status of comprehensive budget management,and researches these insufficient.Analysis the problems of comprehensive budget management,elaborates the necessity of introducing balanced scorecard into vocational in comprehensive budget management.The paper puts emphasis on the combination of balanced scorecard and comprehensive budget management,and establishes a evaluation indicator system of vocational college introducing balanced scorecard in comprehensive budget management.This paper includes four chapters.The first chapter outlines the relevant concepts and theoretical basis,and card the concept of balanced scorecard into vocational and comprehensive budget management,which definite the importance of comprehensive budget management to college development and performance evaluation of balanced scorecard.The second chapter analyzes the basic situation,status,and shortages of Gansu Institute of Mechanical&Electrical Engineering.The third chapter is the key research.this chapter gives detailed description on the goal,basic principle and concept of performance evaluation of balanced scorecard comprehensive budget management,and takes Gansu Institute of Mechanical&Electrical Engineering as an example,establishes a evaluation indicator system of vocational college balanced scorecard in comprehensive budget management.This chapter also the function of proves fuzzy evaluation method in a evaluation indicator system of our institute balanced scorecard in comprehensive budget management.The forth chapter is about perfecting countermeasures of balanced scorecard comprehensive budget management in vocational college,which includes basic work of performance appraisal,quality improvement of performance evaluation,and perfection of management process.According to the researching,with Gansu Institute of Mechanical&Electrical Engineering as an example,definite the basic condition of performance evaluation of balanced scorecard comprehensive budget management,establish an evaluation indicator system of vocational college introducing balanced scorecard in comprehensive budget management,and perfect the flow of comprehensive budget management.