Construction Of Performance Evaluation Index System Of Private College W From The Perspective Of BSC

The Balanced Scorecard(BSC)is a landmark performance indicator system proposed by Kaplan and Norton after studying twelve companies.BSC refers to the decomposition of the organization’s strategic objectives from the four dimensions of learning and growth,internal management,customers,and finance,and then comprehensive performance evaluation from the organization as a whole.At present,the development of performance evaluation index system of public colleges and universities in China is relatively perfect,but the performance evaluation of private colleges is relatively late,and most private colleges have not formed their own performance evaluation index system.With the popularization of private colleges and universities,private colleges and universities need to improve the quality and management level of colleges and universities to cope with fierce competition in colleges and universities.Applying the balanced scorecard to the performance evaluation index system of private colleges and universities will be beneficial to the realization of the strategic goals of colleges and universities.This paper analyzes the development history of university performance evaluation,expounds the purpose and significance of the balanced scorecard applied to colleges and universities,especially private colleges,and introduces the related theories of performance management,performance evaluation of private universities and balanced scorecards.These theories provides a theoretical basis for the university’s balanced scorecard performance evaluation system.Taking a private college W college in Hubei province as an example,after analyzing the current performance evaluation of the W college,the college’s strategic objectives are decomposed from four dimensions.Taking the strategic goal as the starting point,the four dimensions of the balanced scorecard are taken as The first-level indicator;after decomposing the strategic objectives of the four dimensions,the corresponding key factors are obtained.Ten key factors are selected as the second-level indicators by the Delphi method;the third-level indicators are selected after the reference analysis.Through the form of questionnaires to help determine,and use the priority comparison method to determine its index weights,designed the W college performance evaluation index system,and finally tested the designed evaluation system.The performance evaluation index system of W College established on the basis of balanced scorecard has high feasibility.It combines the actual situation of private colleges and universities,fully considers the importance of various nature indicators,and can promote the quality and management of W college education.The continuous improvement of the level is conducive to the development of the research on the performance evaluation of the education of the national colleges and universities.It has a realistic reference value for the establishment and improvement of the performance evaluation index system for private universities.