Research On The Application Of BSC In The Performance Evaluation Of Special Funds In Universities

In order to meet the requirements of higher education development,shifting the focus of higher education to the construction of world-class disciplines and universities.Therefore,higher education will be taken seriously,and the special funds of higher education have also increased rapidly.How to promote the evaluation of special funds is a question and it worth exploring at present.Therefore,the issue of university special fund performance evaluation has got many attention of many experts.How to establish a effective special fund performance evaluation has become a difficult issue for scholars.In this context,the construction of the this system provides possibilities for the research and practice of the use of university special funds.Because the "double first-class" goal emphasizes "Chinese characteristics,world-class",and "performance-based leverage" to implement "dynamic management" of disciplines,this article will take Jiangsu's superior discipline construction project as a case study and the balanced score card will be used in the performance evaluation of special funds for superior disciplines.Based on the research of related scholars,firstly,this article will summarizes the concept of university special funds and university performance evaluation,and clarifies related theoretical foundations,such as performance management theory and balanced score card theory,etc.Secondly,according to goal-oriented,comparability and operability of performance evaluation,combined with the goals and characteristics of university special funds,a reasonable evaluation of superior subject projects in Jiangsu universities will be put up,the balanced score card,a strategic management system tool,will be used to establishes a set of performance evaluation systems that suitable for the special fund.Based on the data of 9 sets of disciplines,this system is used to perform analysis of the performance of superior disciplines in Jiangsu universities,and to verify the feasibility of such system that constructed in this paper,so that recommendations can be targeted.This study proposes a performance evaluation system suitable for special funds of universities,to verify that balanced score card could target the strategic aim and realize the practicability,provide a new perspective of university special funds evaluation.