Research On The University System Of Performance Evaluation Index Based On Balanced Score Card

In the new era of socialism with Chinese characteristics,higher education plays an important role in promoting economic and social development and building China into a modern socialist country,and undertakes the important mission of serving the great rejuvenation of the Chinese nation.Colleges and universities have the important functions of personnel training,scientific research,social service,cultural inheritance and innovation,and international exchange and cooperation.With the deepening reform of higher education in China,the competition among colleges and universities is becoming more and more fierce,and the improvement of their management level is attracting more and more attention.The performance evaluation of colleges and universities has entered a new stage of development.In the 1990 s,American scholars KAPLAN and NORTON put forward the balanced scorecard,which takes the strategic management of the organization as the core and evaluates the organizational performance from the four dimensions of finance,customer,internal business process and learning and growth.The introduction of BSC into performance management in colleges and universities will help to improve the efficiency and level of performance management in colleges and universities,and eventually form a management system that effectively combines the development strategy of colleges and universities with individual actions,so as to ensure the implementation of the development planning strategy of colleges and universities.Based on the related theories of performance evaluation and balanced scorecard,this paper analyzes the development context and characteristics of balanced scorecard,and provides some theoretical basis for the establishment of performance evaluation index system in colleges and universities.Based on the characteristics of current performance evaluation in colleges and universities,this paper analyzes the current situation of performance evaluation and performance management in colleges and universities,proposes the existing problems in performance evaluation and performance management in colleges and universities,and analyzes the necessity and feasibility of the application of balanced scorecard in colleges and universities.This paper takes Y university as an example to carry out case analysis,and initially designs the balanced scorecard performance evaluation index system of Y university,and uses the analytic hierarchy process to determine each index and weight.At the same time,according to the relevant investigation and analysis,this paper summarizes the application of BSC in the performance evaluation of colleges and universities,and provides colleges and universities with the implementation steps and guarantee mechanism of BSC performance evaluation,so as to provide reference for the performance evaluation of other colleges and universities.