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Research On Performance Evaluation Of Financial Special Funds Of G Secondary Vocational School Based On BSC

Posted on:2022-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:F YaoFull Text:PDF
GTID:2507306344977429Subject:Accounting
Abstract/Summary:PDF Full Text Request
Education breeds talents.At present,the fierce market competition is essentially the competition of talents.The development of education promotes the generation of high-quality talents and the promotion of the competitiveness of science and technology.The development of China’s socialist economy is inseparable from the promotion of education.As an important part of China’s education,secondary vocational education has exported a large number of skilled talents for the market economy,and the state has also given high attention and support to promote the development of secondary vocational education.An important performance is the gradual increase of financial special funds.From this aspect,more and more attention has been paid to the teaching management,education mechanism and internal management level of secondary vocational schools.The performance evaluation of financial special funds,as a side performance of secondary vocational school management level,has also been widely concerned.Firstly,this paper uses the method of literature survey,with the help of the library,Internet and other channels to collect and consult a large number of research materials and literature at home and abroad,and makes a summary;This paper discusses the concept of financial special funds,performance evaluation,performance evaluation of special funds,as well as the performance evaluation method and performance management theory of special funds,which provides the theoretical basis for the research;Then,according to the development strategic objectives of G secondary vocational school and the specific use and management of various financial special funds,this paper constructs a performance evaluation system of financial special funds for G secondary vocational school based on BSC;After that,combined with the five special financial funds of G secondary vocational school in 2019,it is subdivided into 11 specific projects by specialty,and the empirical analysis of 11 specific projects is carried out.Using the comprehensive analysis method to further explore the results of empirical analysis,it is found that the current g secondary vocational school financial special fund budget preparation is not rigorous,the implementation is not standardized,the financial special fund investment is unreasonable and the development is not balanced;The financial special fund management system is not perfect and the implementation is not in place;Finally,in view of the above problems,this paper puts forward some improvement suggestions,such as scientific and reasonable budget preparation and strict implementation,reasonable investment to ensure the better development of the school,establishment and improvement of the school internal control system and strict implementation.Through the research of this paper,the performance evaluation system of G secondary vocational school financial special funds is improved,and the related management work of G secondary vocational school is further improved,which can provide reference for other secondary vocational schools.
Keywords/Search Tags:Secondary vocational school, performance evaluation, balanced Scorecard, Special financial projects
PDF Full Text Request
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